Civic Intelligence

Friendship Academy of the Arts

EIN 31-1756049 • 501(c)3 • Minneapolis, MN

Profile

To educate children to be confident, creative, and competent citizens. Learners are empowered to find meaning and understanding through arts, which include dance, music, theater, literature, media, and visual.

2600 East 38th StreetMinneapolis, MN 55406

www.friendshipacademy.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.34x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

86th percentile

0.75x

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

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

30th percentile

-3.8%

Higher net margin than 30% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

42nd percentile

$8,669

Higher top officer pay than 42% of similar nonprofits.

Top officer pay equals 0.2% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

29th percentile

-3.0%

Faster asset growth than 29% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-13%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$2,707,332

Down $604,601 (-18%) from 2023

Liabilities

Down

$3,348,995

Down $1,218,513 (-27%) from 2023

Net Assets

Up

-$641,663

Up $613,912 (+49%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin30th percentile

Revenue

Down

$5,353,964

Down $392,208 (-6.8%) from 2023

Expenses

Down

$4,552,790

Down $1,665,310 (-27%) from 2023

Net Income

Up

$801,174

Up $1,273,102 (+270%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth29th percentile

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

$6.0M$4.0M$2.0M$0-$2.0MAssets 2016: $917,294Liabilities 2016: $1,098,627Net Assets 2016: -$181,3332016Assets 2017: $2,773,404Liabilities 2017: $2,809,239Net Assets 2017: -$35,8352017Assets 2018: $2,677,924Liabilities 2018: $2,897,530Net Assets 2018: -$219,6062018Assets 2019: $2,701,789Liabilities 2019: $2,491,102Net Assets 2019: $210,6872019Assets 2020: $2,639,129Liabilities 2020: $2,815,024Net Assets 2020: -$175,8952020Assets 2021: $2,442,293Liabilities 2021: $2,748,148Net Assets 2021: -$305,8552021Assets 2022: $3,429,335Liabilities 2022: $4,436,354Net Assets 2022: -$1,007,0192022Assets 2023: $3,311,933Liabilities 2023: $4,567,508Net Assets 2023: -$1,255,5752023Assets 2024: $2,707,332Liabilities 2024: $3,348,995Net Assets 2024: -$641,6632024

Highlighted filing

2024

Assets$2,707,332
Liabilities$3,348,995
Net Assets-$641,663
Open 2024 Filing

Operations Trend

Revenue Growth21st percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $2,345,804Expenses 2016: $1,915,132Net Income 2016: $430,6722016Revenue 2017: $2,510,524Expenses 2017: $2,133,189Net Income 2017: $377,3352017Revenue 2018: $2,436,116Expenses 2018: $2,353,469Net Income 2018: $82,6472018Revenue 2019: $2,638,914Expenses 2019: $2,505,964Net Income 2019: $132,9502019Revenue 2020: $2,907,050Expenses 2020: $3,128,013Net Income 2020: -$220,9632020Revenue 2021: $4,820,441Expenses 2021: $4,829,358Net Income 2021: -$8,9172021Revenue 2022: $5,476,614Expenses 2022: $6,069,810Net Income 2022: -$593,1962022Revenue 2023: $5,746,172Expenses 2023: $6,218,100Net Income 2023: -$471,9282023Revenue 2024: $5,353,964Expenses 2024: $4,552,790Net Income 2024: $801,1742024

Highlighted filing

2024

Revenue$5,353,964
Expenses$4,552,790
Net Income$801,174
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$2,707,332
Liabilities
$3,348,995
Net assets
-$641,663
Revenue
$5,353,964
Expenses
$4,552,790
Net income
$801,174
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$2.71$3.35$0.64$5.35$4.55$0.80
2023Detailed filing. Detailed filing data is available for this year.$3.31$4.57$1.26$5.75$6.22$0.47
2022Detailed filing. Detailed filing data is available for this year.$3.43$4.44$1.01$5.48$6.07$0.59
2021Detailed filing. Detailed filing data is available for this year.$2.44$2.75$0.31$4.82$4.83$0.01
2020Detailed filing. Detailed filing data is available for this year.$2.64$2.82$0.18$2.91$3.13$0.22
2019Detailed filing. Detailed filing data is available for this year.$2.70$2.49$0.21$2.64$2.51$0.13
2018Detailed filing. Detailed filing data is available for this year.$2.68$2.90$0.22$2.44$2.35$0.08
2017Detailed filing. Detailed filing data is available for this year.$2.77$2.81$0.04$2.51$2.13$0.38
2016Detailed filing. Detailed filing data is available for this year.$0.92$1.10$0.18$2.35$1.92$0.43
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Mar 7, 2025
Return Version
2023v6.0
Gross Receipts
$5,353,964
Mission and Program Overview

Mission

To educate children to be confident, creative, and competent citizens. Learners areempowered to find meaning and understanding through arts, which include; dance, music,theater, literature, media, and visual

To educate children to be confident, creative, and competent citizens. Learners are empowered to find meaning and understanding through arts, which include dance, music, theater, literature, media, and visual.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$239,456$539,796▲ $300,340
Accounts Receivable$763,357$499,030▼ $264,327
Rtn Earn Endowment Incm Other Fnds$72,058$93,894▲ $21,836
Prepaid Expenses and Deferred Charges$5,549$18,832▲ $13,283
Land, Buildings, and Equipment, Net$43,071$2,443▼ $40,628
Pd in Cap Srpls Land Bldg Eqp Fund$26,754$-261,028▼ $287,782
Cap Stk Tr Prin Current Funds$-1,354,387$-474,529▲ $879,858
Total Assets$3,311,933$2,707,332▼ $604,601
Other Assets Total$2,260,500$1,647,231▼ $613,269
Liabilities
Other Liabilities$3,570,509$3,132,556▼ $437,953
Accounts Payable and Accrued Expenses$846,999$216,439▼ $630,560
Mortgage Notes Payable Secured by Investment Property$150,000--
Total Liabilities$4,567,508$3,348,995▼ $1,218,513
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,255,575$-641,663▲ $613,912
Total Liabilities and Net Assets / Fund Balance$3,311,933$2,707,332▼ $604,601

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements-$279,077$279,077
Equipment$2,443$111,262$113,705
Other Assets Org$1,429,808--
Compensation and Service Providers
Top Officer Pay42nd percentile

Employees

NameTitleBaseTotal
Janice PhilipsMember$50,424$50,424

Board Members and Trustees

NameTitle
Ananysia JosephBoard Chair
Brenda HillMember
Lorna PettisMember
Wendy HinesTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Northstar Bus Lines LLCTransportation11800 95TH AVE N, Maple Grove, MN 55369$245,311
Jj's Helping HandsJanitorial/maintenance3629 BRYANT AVE N, Minneapolis, MN 55412$126,854
Revenue and Support

Revenue Composition

Contributions and Grants
$5,300,759
Program Service Revenue
$4,954
Investment Income
$48,251
Other Revenue
$0
Change in Net Assets
$801,174

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,353,964
Total Revenue per Audited Statements
$5,353,964
Total Revenue per Form 990
$5,353,964
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,290,573
Salaries, Compensation, and Employee Benefits$2,262,217
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,688,921$187,658-$1,876,579
Occupancy$493,813$54,868-$548,681
Other Employee Benefits$347,074$38,564-$385,638
Other Expenses$233,824$25,980-$259,804
All Other Expenses$214,551$24,605-$239,156
Insurance$31,795$3,533-$35,328
Office Expenses$26,416$2,935-$29,351
Interest$19,145$2,127-$21,272
Travel$18,522$2,058-$20,580
Information Technology$14,347$1,594-$15,941
Total Functional Expenses$4,096,822$455,968$0$4,552,790

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,552,790
Total Expenses per Audited Statements$4,552,790
Total Expenses per Form 990$4,552,790
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
Federal income taxes$2,522,822
Lease Liabilty$375,709
Net Pension Liability$234,025
Deferred Inflows - Pensions-
Compensated Absenses-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

“Each parent and legal guardian of a child enrolled at the school and each employee, including teachers providing instruction under contract with a cooperative of the corporation are members.”

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

“The members have the right to vote in the election of the governing body.”

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

“The school is required to get approval from at least ten percent of the members to authorize a name change.”

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

“The school does not have any committees that have authority to act on behalf of the governing body.”

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

“The form 990 is reviewed by the board of directors at a board meeting before it is filed.”

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

“The conflict of interest policy is reviewed annually with staff each school year beginning in august and updated by the board of directors as required when necessary. The board of directors, executive committee, officers, committee members, staff- executive director, and business manager are covered by the policy. Potential conflicts are reviewed at the board level. After disclosure of an interest the individual concerned shall leave the meeting so the remaining members make a decision as to conflict and actions required. Proceedings are documented in the board minutes.”

Form 990, Part VI, Section C, Line 19

“The school makes its governing documents, conflict of interest policy, and financial statements available to the public.”

Filing and Contact Details

Filer

Filer Name
Friendship Academy of the Arts
EIN
31-1756049
Phone
6128796703
Address
2600 EAST 38TH STREET, MINNEAPOLIS, MN 55406

Signing Officer

Name
Ananysia Joseph
Title
Board Chair
Phone
6128796703
Signed
2025-03-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Ananysia Joseph
Formed
2001
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
4
Employees
81

Preparer

Firm
Thomas & Company CPA Pa
Address
9710 STIRLING RD STE 101, COOPER CITY, FL 33024
Preparer
Roby J Thomas
Phone
9544357272
Supplemental Narrative

Additional Explanations

Form 990, Part XI, Line 9

“Opening balance adjustment”

Form 990, Part XII, Line 1

“The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”

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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/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02260500
IRS990/OtherAssetsTotalGrp/EOYAmt01647231
IRS990/OtherChangesInNetAssetsAmt0-187262
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt038564
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0347074
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0385638
IRS990/OtherExpensesGrp/Desc0SUPPLIES AND MATERIALS
IRS990/OtherExpensesGrp/Desc1CONSULTING FEES
IRS990/OtherExpensesGrp/Desc2TRANSPORTATION
IRS990/OtherExpensesGrp/Desc3FOOD SERVICE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt09693
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt153627
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt248726
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt325980
IRS990/OtherExpensesGrp/ProgramServicesAmt087234
IRS990/OtherExpensesGrp/ProgramServicesAmt1482642
IRS990/OtherExpensesGrp/ProgramServicesAmt2438538
IRS990/OtherExpensesGrp/ProgramServicesAmt3233824
IRS990/OtherExpensesGrp/TotalAmt096927
IRS990/OtherExpensesGrp/TotalAmt1536269
IRS990/OtherExpensesGrp/TotalAmt2487264
IRS990/OtherExpensesGrp/TotalAmt3259804
IRS990/OtherLiabilitiesGrp/BOYAmt03570509
IRS990/OtherLiabilitiesGrp/EOYAmt03132556
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0187658
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01688921
IRS990/OtherSalariesAndWagesGrp/TotalAmt01876579
IRS990/PartialLiquidationInd0false
IRS990/PaymentsToAffiliatesGrp/TotalAmt00
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/TotalAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt026754
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-261028
IRS990/PensionPlanContributionsGrp/TotalAmt00
IRS990/PoliticalCampaignActyInd0false
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt05549
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt018832
IRS990/PrincipalOfficerNm0ANANYSIA JOSEPH
IRS990/ProfessionalFundraisingInd0false
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PATRONS
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt04954
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt04954
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt05722560
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt0139
IRS990/PymtTravelEntrtnmntPubOfclGrp/TotalAmt00
IRS990/PYOtherExpensesAmt02915352
IRS990/PYOtherRevenueAmt014380
IRS990/PYProgramServiceRevenueAmt09093
IRS990/PYRevenuesLessExpensesAmt0-471928
IRS990/PYSalariesCompEmpBnftPaidAmt03302748
IRS990/PYTotalExpensesAmt06218100
IRS990/PYTotalRevenueAmt05746172
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0801174
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0true
IRS990/RelatedOrganizationCtrlEntInd0true
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0true
IRS990/ReportOtherLiabilitiesInd0true
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RoyaltiesGrp/TotalAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt072058
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt093894
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt02443
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0111262
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0113705
IRS990ScheduleD/ExpensesSubtotalAmt04552790
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0279077
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0279077
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0217423
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11429808
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0ROU ASSET
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS - PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02522822
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1234025
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2375709
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Federal income taxes
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2LEASE LIABILTY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3DEFERRED INFLOWS - PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4COMPENSATED ABSENSES
IRS990ScheduleD/OtherSecuritiesGrp/Desc0Financial derivatives and other financial products
IRS990ScheduleD/OtherSecuritiesGrp/Desc1Closely-held equity interests
IRS990ScheduleD/RevenueSubtotalAmt05353964
IRS990ScheduleD/TotalBookValueLandBuildingsAmt02443
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01647231
IRS990ScheduleD/TotalExpensesPerForm990Amt04552790
IRS990ScheduleD/TotalLiabilityAmt03132556
IRS990ScheduleD/TotalRevenuePerForm990Amt05353964
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05353964
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt04552790
IRS990ScheduleE/ComplianceWithRevProc7550Ind0true
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd0false
IRS990ScheduleE/DiscriminateRaceAthltProgInd0false
IRS990ScheduleE/DiscriminateRaceEducPlcyInd0false
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd0false
IRS990ScheduleE/DiscriminateRaceOtherActyInd0false
IRS990ScheduleE/DiscriminateRaceSchsInd0false
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd0false
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd0false
IRS990ScheduleE/GovernmentFinancialAidRcvdInd0true
IRS990ScheduleE/GovernmentFinancialAidRvkdInd0false
IRS990ScheduleE/MaintainCpyOfAllSolInd0true
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd0true
IRS990ScheduleE/MaintainRacialCompRecsInd0true
IRS990ScheduleE/MaintainScholarshipsRecsInd0true
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd0true
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd0true
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd0true
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc06a
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EACH PARENT AND LEGAL GUARDIAN OF A CHILD ENROLLED AT THE SCHOOL AND EACH EMPLOYEE, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER CONTRACT WITH A COOPERATIVE OF THE CORPORATION ARE MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL IS REQUIRED TO GET APPROVAL FROM AT LEAST TEN PERCENT OF THE MEMBERS TO AUTHORIZE A NAME CHANGE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT A BOARD MEETING BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH STAFF EACH SCHOOL YEAR BEGINNING IN AUGUST AND UPDATED BY THE BOARD OF DIRECTORS AS REQUIRED WHEN NECESSARY. THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE, OFFICERS, COMMITTEE MEMBERS, STAFF- EXECUTIVE DIRECTOR, AND BUSINESS MANAGER ARE COVERED BY THE POLICY. POTENTIAL CONFLICTS ARE REVIEWED AT THE BOARD LEVEL. AFTER DISCLOSURE OF AN INTEREST THE INDIVIDUAL CONCERNED SHALL LEAVE THE MEETING SO THE REMAINING MEMBERS MAKE A DECISION AS TO CONFLICT AND ACTIONS REQUIRED. PROCEEDINGS ARE DOCUMENTED IN THE BOARD MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7OPENING BALANCE ADJUSTMENT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt8THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.
IRS990ScheduleO/SupplementalInformationDetail/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 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 XI, Line 9
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 1
IRS990ScheduleR/AssetExchangeInd0false
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd0false
IRS990ScheduleR/AssetSaleToOtherOrgInd0false
IRS990ScheduleR/DivRelatedOrganizationInd0false
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd0false
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd0false
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd0true
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0FRIENDSHIP ACADEMY OF THE ARTS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0FFA BUILDING COMPANY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0833432492
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501C3
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0SCHOOL BUILDING LEASE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 12B, II
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt03320 EAST 41ST STREET
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0MINNEAPOLIS
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055406
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd0false
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd0false
IRS990ScheduleR/PaidEmployeesSharingInd0false
IRS990ScheduleR/PerformOfServicesByOtherOrgInd0false
IRS990ScheduleR/PerformOfServicesForOthOrgInd0false
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd0false
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd0true
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd0false
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd0false
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd0true
IRS990ScheduleR/SharingOfFacilitiesInd0false
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt0583339
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0FFA BUILDING COMPANY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0k
IRS990ScheduleR/TransferFromOtherOrgInd0false
IRS990ScheduleR/TransferToOtherOrgInd0false
IRS990/SchoolOperatingInd0true
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt03311933
IRS990/TotalAssetsEOYAmt02707332
IRS990/TotalAssetsGrp/BOYAmt03311933
IRS990/TotalAssetsGrp/EOYAmt02707332
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt05300759
IRS990/TotalEmployeeCnt081
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0455968
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt04096822
IRS990/TotalFunctionalExpensesGrp/TotalAmt04552790
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt04567508
IRS990/TotalLiabilitiesEOYAmt03348995
IRS990/TotalLiabilitiesGrp/BOYAmt04567508
IRS990/TotalLiabilitiesGrp/EOYAmt03348995

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