Civic Intelligence

Achieve Language Academy

EIN 31-1639290 • 501(c)3 • St Paul, MN

Profile

Purchase, own, and improvement of buildings and real estate for lease to its beneficiary organization, Achieve Language Academy.

2169 Stillwater AvenueSt Paul, MN 55119

www.achievemn.org

Siviq Scores

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

Liabilities / Assets

90th percentile

0.84x

Higher debt load relative to assets than 90% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

96th percentile

6.15x

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

20th percentile

-9.9%

Higher net margin than 20% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

41st percentile

$109,273

Higher top officer pay than 41% of similar nonprofits.

Top officer pay equals 15.3% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

80th percentile

19%

Faster asset growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

80th percentile

37%

Faster revenue growth than 80% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets90th percentile

Assets

Down

$4,661,216

Down $673,142 (-13%) from 2021

Liabilities

Down

$3,944,176

Down $880,598 (-18%) from 2021

Net Assets

Up

$717,040

Up $207,456 (+41%) from 2021

Operations
Liabilities / Revenue96th percentileNet Margin20th percentile

Revenue

Up

$518,201

Up $75,034 (+17%) from 2021

Expenses

Down

$330,040

Down $27,826 (-7.8%) from 2021

Net Income

Up

$188,161

Up $102,860 (+121%) from 2021

Trend Graphs

Balance Sheet Trend

Asset Growth80th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2010: $6,827,049Liabilities 2010: $6,932,075Net Assets 2010: -$105,0262010Assets 2012: $6,331,010Liabilities 2012: $6,577,537Net Assets 2012: -$246,5272012Assets 2013: $5,948,335Liabilities 2013: $6,403,409Net Assets 2013: -$455,0742013Assets 2015: $5,114,797Liabilities 2015: $5,365,915Net Assets 2015: -$251,1182015Assets 2016: $5,665,065Liabilities 2016: $5,687,949Net Assets 2016: -$22,8842016Assets 2017: $5,744,845Liabilities 2017: $5,538,822Net Assets 2017: $206,0232017Assets 2018: $5,581,678Liabilities 2018: $5,146,652Net Assets 2018: $435,0262018Assets 2019: $5,567,504Liabilities 2019: $4,925,943Net Assets 2019: $641,5612019Assets 2020: $5,524,245Liabilities 2020: $4,602,981Net Assets 2020: $921,2642020Assets 2021: $5,334,358Liabilities 2021: $4,824,774Net Assets 2021: $509,5842021Assets 2022: $4,661,216Liabilities 2022: $3,944,176Net Assets 2022: $717,0402022

Highlighted filing

2022

Assets$4,661,216
Liabilities$3,944,176
Net Assets$717,040
Open 2022 Filing

Operations Trend

Revenue Growth80th percentile

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

$1.0M$500K$0Expenses 2010: $855,1212010Expenses 2012: $719,6192012Expenses 2013: $708,6162013Revenue 2015: $719,751Expenses 2015: $432,351Net Income 2015: $287,4002015Revenue 2016: $637,632Expenses 2016: $409,398Net Income 2016: $228,2342016Revenue 2017: $673,282Expenses 2017: $444,375Net Income 2017: $228,9072017Revenue 2018: $673,126Expenses 2018: $444,123Net Income 2018: $229,0032018Revenue 2019: $673,199Expenses 2019: $466,664Net Income 2019: $206,5352019Revenue 2020: $673,213Expenses 2020: $441,904Net Income 2020: $231,3092020Revenue 2021: $443,167Expenses 2021: $357,866Net Income 2021: $85,3012021Revenue 2022: $518,201Expenses 2022: $330,040Net Income 2022: $188,1612022

Highlighted filing

2022

Revenue$518,201
Expenses$330,040
Net Income$188,161
Open 2022 Filing

Filings

Most recent year

2022 • Form 990XML pending. An XML filing is linked for this year, but detailed extraction is still pending.

Open filing
Assets
$4,661,216
Liabilities
$3,944,176
Net assets
$717,040
Revenue
$518,201
Expenses
$330,040
Net income
$188,161
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.66$3.94$0.72$0.52$0.33$0.19
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.33$4.82$0.51$0.44$0.36$0.09
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.52$4.60$0.92$0.67$0.44$0.23
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.57$4.93$0.64$0.67$0.47$0.21
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.58$5.15$0.44$0.67$0.44$0.23
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.74$5.54$0.21$0.67$0.44$0.23
2016Detailed filing. Detailed filing data is available for this year.$5.67$5.69$0.02$0.64$0.41$0.23
2015Detailed filing. Detailed filing data is available for this year.$5.11$5.37$0.25$0.72$0.43$0.29
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.95$6.40$0.46$0.71
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.33$6.58$0.25$0.72
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$6.83$6.93$0.11$0.86
Latest Detailed Filing

The latest 2022 filing currently has linked XML that has not been fully parsed yet. Showing the latest detailed filing from 2016 below.

Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Feb 13, 2017
Return Version
2015v3.0
Gross Receipts
$637,632
Mission and Program Overview

Mission

Purchase, own, and improvement of buildings and real estate for lease to its beneficiary organization, Achieve Language Academy.

Purchase, own, and improvement of buildings and real estate for leasing.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$4,646,784$4,570,743▼ $76,041
Rtn Earn Endowment Incm Other Fnds$466,690$1,089,750▲ $623,060
Cash and Non-Interest-Bearing Accounts$293,413$803,322▲ $509,909
Savings and Temporary Cash Investments$174,600$291,000▲ $116,400
Pledges and Grants Receivable-$0-
Cap Stk Tr Prin Current Funds$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$-717,808$-1,112,634▼ $394,826
Total Assets$5,114,797$5,665,065▲ $550,268
Liabilities
Mortgage Notes Payable Secured by Investment Property$5,364,592$5,683,377▲ $318,785
Accounts Payable and Accrued Expenses$1,323$4,572▲ $3,249
Total Liabilities$5,365,915$5,687,949▲ $322,034
Net Assets / Fund Balance
Total Net Assets Fund Balance$-251,118$-22,884▲ $228,234
Total Liabilities and Net Assets / Fund Balance$5,114,797$5,665,065▲ $550,268

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$4,322,062$2,963,705$7,285,767
Land$127,000-$127,000
Other Land Buildings$121,681-$121,681
Compensation and Service Providers
Top Officer Pay41st percentile

Employees

NameTitleOtherTotal
Mary ApuliMember$120,904$120,904

Board Members and Trustees

NameTitle
Lisa KuglerPresident
Kathy OelzeMember
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$637,153
Investment Income
$479
Other Revenue
$0
Change in Net Assets
$228,234

Audited Revenue Reconciliation

Revenue per Audited Statements
$479
Revenue Not Reported on Financial Statements
$637,153
Revenue Not Reported on Form 990
$5,652,650
Other Revenue Adjustments
$637,153
Total Revenue per Audited Statements
$5,653,129
Total Revenue per Form 990
$637,632
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$409,398
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
Depreciation Depletion$197,723--$197,723
Interest$181,904--$181,904
Fees for Services Other$24,583--$24,583
Occupancy$3,113--$3,113
Fees for Services Accounting-$2,075-$2,075
Total Functional Expenses$407,323$2,075$0$409,398

Audited Expense Reconciliation

Line ItemAmount
Expenses Not Reported on Form 990$5,381,674
Total Expenses per Audited Statements$5,153,919
Expenses Not Reported on Financial Statements$637,153
Other Expense Adjustments$637,153
Total Expenses per Form 990$409,398
Expenses per Audited Statements$-227,755
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section B, line 11

“The Form 990 is prepared by an independent accounting firm. Once the Form is completed, it is given to the President for review before it is signed and filed.”

Form 990, Part VI, Section C, line 19

“The organization makes it governing documents and financial statements available upon request.”

FORM 990, PART VI, Section A, Line 1B

“Several members of the Board are teachers at the school. Minnesota State Statute 124D.10 subd. 4(g) requires the Board to have at least one member that is an employed/contracted teacher.”

Filing and Contact Details

Filer

Filer Name
Achieve Language Academy
EIN
31-1639290
Phone
6517384875
Address
2169 Stillwater Avenue, St Paul, MN 55119

Signing Officer

Name
Lisa Kugler
Title
President
Phone
6517384875
Signed
2017-02-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lisa Kugler
Formed
1999
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
1
Employees
0
Volunteers
2

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Suite 410, Minneapolis, MN 55416
Preparer
Thomas A Karnowski
Phone
9525450424
Supplemental Narrative

Additional Explanations

PART XII, Line 2C

“The related School Board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year.”

Related Organization Compensation

“Explanation: Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no other transactions noted.”

Financial Statement Notes

Part X, Line 2:

“The Building Company is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3), and are subject to tax on income from any unrelated business. On July 1, 2009, the Building Company adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Building Company has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Building Company believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Building Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016.”

Part XI, Line 2D - Other Adjustments:

“Revenue reported by Academy 5,652,650.”

Part XI, Line 4B - Other Adjustments:

“Rent from Academy 637,153.”

Part XII, Line 2D - Other Adjustments:

“Expenses reported by Academy 5,381,674.”

Part XII, Line 4B - Other Adjustments:

“Rent paid by Academy 637,153.”

Raw XML Appendix382 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
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt01323
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt04572
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0Purchase, own, and improvement of buildings and real estate for leasing.
IRS990/AuditCommitteeInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Mary Apuli
IRS990/BooksInCareOfDetail/PhoneNum06517384875
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02169 Stillwater Ave
IRS990/BooksInCareOfDetail/USAddress/CityNm0St Paul
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055116
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/CashNonInterestBearingGrp/BOYAmt0293413
IRS990/CashNonInterestBearingGrp/EOYAmt0803322
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd00
IRS990/CompensationProcessOtherInd00
IRS990/ConflictOfInterestPolicyInd00
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt00
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0479
IRS990/CYOtherExpensesAmt0409398
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt0637153
IRS990/CYRevenuesLessExpensesAmt0228234
IRS990/CYSalariesCompEmpBnftPaidAmt00
IRS990/CYTotalExpensesAmt0409398
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0637632
IRS990/DAFExcessBusinessHoldingsInd00
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0197723
IRS990/DepreciationDepletionGrp/TotalAmt0197723
IRS990/Desc0To purchase, own, and improve buildings and real estate for lease to its beneficiary organization Achieve Language Academy, a Minnesota charter school which served an estimated 415 students in grades K-8.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DistributionToDonorInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0407323
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt02075
IRS990/FeesForServicesAccountingGrp/TotalAmt02075
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt024583
IRS990/FeesForServicesOtherGrp/TotalAmt024583
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form1098CFiledInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form8899Filedind00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt00.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt10.30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt20.30
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt015770
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/PersonNm0Mary Apuli
IRS990/Form990PartVIISectionAGrp/PersonNm1Lisa Kugler
IRS990/Form990PartVIISectionAGrp/PersonNm2Kathy Oelze
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt0105134
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/TitleTxt0Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1President
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01999
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt03
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0637632
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt01
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InterestGrp/ProgramServicesAmt0181904
IRS990/InterestGrp/TotalAmt0181904
IRS990/InvestmentIncomeGrp/ExclusionAmt0479
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0479
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt00
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt02963705
IRS990/LandBldgEquipBasisNetGrp/BOYAmt04646784
IRS990/LandBldgEquipBasisNetGrp/EOYAmt04570743
IRS990/LandBldgEquipCostOrOtherBssAmt07534448
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Purchase, own, and improvement of buildings and real estate for lease to its beneficiary organization, Achieve Language Academy.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt05364592
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt05683377
IRS990/NetAssetsOrFundBalancesBOYAmt0-251118
IRS990/NetAssetsOrFundBalancesEOYAmt0-22884
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt03113
IRS990/OccupancyGrp/TotalAmt03113
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0-717808
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-1112634
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt00
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0Lisa Kugler
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0532000
IRS990/ProgramServiceRevenueGrp/Desc0Rent Revenue
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0637153
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0637153
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt00
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0578
IRS990/PYOtherExpensesAmt0432351
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt0719173
IRS990/PYRevenuesLessExpensesAmt0287400
IRS990/PYSalariesCompEmpBnftPaidAmt00
IRS990/PYTotalExpensesAmt0432351
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0719751
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0228234
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0637153
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0466690
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01089750
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0174600
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0291000
IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd01
IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd00
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/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0721323420
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd01
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0Achieve Language Academy
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt00
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt04322062
IRS990ScheduleD/BuildingsGrp/DepreciationAmt02963705
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt07285767
IRS990ScheduleD/ExpensesNotReportedAmt05381674
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0637153
IRS990ScheduleD/ExpensesSubtotalAmt0-227755
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0127000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0127000
IRS990ScheduleD/OtherExpensesIncludedAmt05381674
IRS990ScheduleD/OtherExpensesNotIncludedAmt0637153
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0121681
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0121681
IRS990ScheduleD/OtherRevenueAmt05652650
IRS990ScheduleD/OtherRevenuesNotIncludedAmt0637153
IRS990ScheduleD/RevenueNotReportedAmt05652650
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt0637153
IRS990ScheduleD/RevenueSubtotalAmt0479
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Building Company is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3), and are subject to tax on income from any unrelated business. On July 1, 2009, the Building Company adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Building Company has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Building Company believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Building Company has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Revenue reported by Academy 5,652,650.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Rent from Academy 637,153.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Expenses reported by Academy 5,381,674.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Rent paid by Academy 637,153.
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/TotalBookValueLandBuildingsAmt04570743
IRS990ScheduleD/TotalExpensesPerForm990Amt0409398
IRS990ScheduleD/TotalRevenuePerForm990Amt0637632
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05653129
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05153919
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The Form 990 is prepared by an independent accounting firm. Once the Form is completed, it is given to the President for review before it is signed and filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization makes it governing documents and financial statements available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The related School Board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Several members of the Board are teachers at the school. Minnesota State Statute 124D.10 subd. 4(g) requires the Board to have at least one member that is an employed/contracted teacher.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Explanation: Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no other transactions noted.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, Line 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, Section A, Line 1B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4RELATED ORGANIZATION COMPENSATION
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Achieve Language Academy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0721323420
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Payment to building company for lease agreement
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt02
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02169 Stillwater Ave
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0St Paul
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055119
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd00
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0637153
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0Lease Agreement
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0Achieve Language Academy
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt05114797
IRS990/TotalAssetsEOYAmt05665065
IRS990/TotalAssetsGrp/BOYAmt05114797
IRS990/TotalAssetsGrp/EOYAmt05665065
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt02075
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0407323
IRS990/TotalFunctionalExpensesGrp/TotalAmt0409398
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05365915
IRS990/TotalLiabilitiesEOYAmt05687949
IRS990/TotalLiabilitiesGrp/BOYAmt05365915
IRS990/TotalLiabilitiesGrp/EOYAmt05687949
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-251118
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-22884
IRS990/TotalOtherCompensationAmt015770
IRS990/TotalProgramServiceExpensesAmt0407323
IRS990/TotalProgramServiceRevenueAmt0637153
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0479
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0637153
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0637632
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt02
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt05114797
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt05665065
IRS990/TotReportableCompRltdOrgAmt0105134
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02169 Stillwater Avenue
IRS990/USAddress/CityNm0St Paul
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055119
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt01
IRS990/WebsiteAddressTxt0www.achievemn.org
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02017-02-10 21:41:12Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Lisa Kugler
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/PhoneNum06517384875
ReturnHeader/BusinessOfficerGrp/SignatureDt02017-02-13
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Achieve Language Academy
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0Building Company
ReturnHeader/Filer/BusinessNameControlTxt0ACHI
ReturnHeader/Filer/EIN0311639290
ReturnHeader/Filer/PhoneNum06517384875
ReturnHeader/Filer/USAddress/AddressLine1Txt02169 Stillwater Avenue
ReturnHeader/Filer/USAddress/CityNm0St Paul
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055119
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411690382
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Malloy Montague Karnowski Radosevich
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt05353 Wayzata Blvd Suite 410
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Minneapolis
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd055416
ReturnHeader/PreparerPersonGrp/PhoneNum09525450424
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Thomas A Karnowski
ReturnHeader/ReturnTs02017-02-15T12:57:30-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02015-07-01
ReturnHeader/TaxPeriodEndDt02016-06-30
ReturnHeader/TaxYr02015

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • $5M-$10M nonprofits