Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.57x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
32nd percentile
Higher net margin than 32% of similar nonprofits.
Top Officer Pay
29th percentile
Higher top officer pay than 29% of similar nonprofits.
Top officer pay equals 1.3% of source-year revenue.
Asset Growth
25th percentile
Faster asset growth than 25% of similar nonprofits.
Revenue Growth
18th percentile
Faster revenue growth than 18% of similar nonprofits.
Balance Sheet
Assets
Up$3,601,704
Up $10,740 (+0.3%) from 2020
Net Assets
Up-$2,035,821
Up $112,655 (+5.2%) from 2020
Liabilities
Down$5,637,525
Down $101,915 (-1.8%) from 2020
Revenue And Expenses
Revenue
Down$5,105,248
Down $607,621 (-11%) from 2020
Expenses
Down$4,924,372
Down $619,826 (-11%) from 2020
Net Income
Up$180,876
Up $12,205 (+7.2%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- May 10, 2022
- Return Version
- 2020v4.2
- Gross Receipts
- $5,105,248
Mission and Program Overview
Mission
College prep elementary (cpe) prepares scholars with a rigorous program that builds character and acceptance of the value of multiple cultures.
To prepare scholars to build character and accept of the value of various cultures
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $31,938 | $1,068,755 | ▲ $1,036,817 |
| Accounts Receivable | $695,322 | $856,370 | ▲ $161,048 |
| Land, Buildings, and Equipment, Net | $299,561 | $241,515 | ▼ $58,046 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $273,282 | $227,067 | ▼ $46,215 |
| Savings and Temporary Cash Investments | $671,916 | $159,236 | ▼ $512,680 |
| Prepaid Expenses and Deferred Charges | $166,560 | $138,333 | ▼ $28,227 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $22,026 | ▲ $22,026 |
| Cap Stk Tr Prin Current Funds | $-2,421,758 | $-2,284,914 | ▲ $136,844 |
| Total Assets | $3,590,964 | $3,601,704 | ▲ $10,740 |
| Other Assets Total | $1,725,667 | $1,137,495 | ▼ $588,172 |
| Liabilities | |||
| Other Liabilities | $5,430,441 | $4,910,490 | ▼ $519,951 |
| Mortgage Notes Payable Secured by Investment Property | $26,279 | $523,621 | ▲ $497,342 |
| Accounts Payable and Accrued Expenses | $282,720 | $198,595 | ▼ $84,125 |
| Deferred Revenue | - | $4,819 | - |
| Total Liabilities | $5,739,440 | $5,637,525 | ▼ $101,915 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-2,148,476 | $-2,035,821 | ▲ $112,655 |
| Total Liabilities and Net Assets / Fund Balance | $3,590,964 | $3,601,704 | ▲ $10,740 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $106,414 | $181,899 | $288,313 |
| Buildings | $135,101 | $81,427 | $216,528 |
| Other Assets Org | $1,137,495 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Shelly Michele Patraw | Board Chair/teacher | FT | $55,063 | $8,770 | $63,833 |
| Stacy Johnson | Board Treasurer/ Teacher | FT | $47,410 | $11,298 | $58,708 |
| Robin Percival | Executive Director | FT | $52,250 | $4,023 | $56,273 |
| Grace Riebe | Board Member/teacher | FT | $39,468 | $4,460 | $43,928 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mike Hang | Vice Board Chair |
| Maya Kruger | Board Secretary |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Ckc Good Food | Food Services | PO BOX 431419, Minneapolis, MN 55309 | $279,097 |
| Billie Bus Transportation INC | Bus Services | 2500 NEW BRIGHTON BLVD STE 113, St Anthony, MN 55418 | $176,657 |
| Rice Street Transportation INC | Bus Services | 421 DALE STREET NORTH, St Paul, MN 55103 | $106,159 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $5,088,080
- Program Service Revenue
- $11,788
- Investment Income
- $4,706
- Other Revenue
- $674
- Change in Net Assets
- $180,876
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $5,105,248
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $509,173
- Total Revenue per Audited Statements
- $5,614,421
- Total Revenue per Form 990
- $5,105,248
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $2,564,103 |
| Salaries, Compensation, and Employee Benefits | $2,360,269 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,308,538 | $220,001 | - | $1,528,539 |
| Occupancy | $778,558 | $432 | - | $778,990 |
| Fees for Services Other | $266,615 | $208,200 | - | $474,815 |
| Current Officers, Directors, Trustees, and Key Employees | $227,456 | $57,025 | - | $284,481 |
| Other Employee Benefits | $144,731 | $55,878 | - | $200,609 |
| Payroll Taxes | $115,322 | $20,548 | - | $135,870 |
| Pension Plan Contributions | $114,126 | $17,637 | - | $131,763 |
| Fees for Services Accounting | - | $93,632 | - | $93,632 |
| Comp Disqual Persons | $79,007 | - | - | $79,007 |
| Office Expenses | $52,820 | $10,216 | - | $63,036 |
| Depreciation Depletion | $42,347 | $15,699 | - | $58,046 |
| Other Expenses | $1,554 | $39,348 | - | $40,902 |
| Information Technology | $26,195 | $13,863 | - | $40,058 |
| Insurance | $20,342 | - | - | $20,342 |
| All Other Expenses | $15,422 | - | - | $15,422 |
| Fees for Services Legal | - | $9,140 | - | $9,140 |
| Conferences and Meetings | $4,575 | $68 | - | $4,643 |
| Interest | $1,446 | - | - | $1,446 |
| Total Functional Expenses | $4,160,175 | $764,197 | $0 | $4,924,372 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $4,924,372 |
| Total Expenses per Audited Statements | $4,878,157 |
| Expenses per Audited Statements | $4,866,326 |
| Expenses Not Reported on Financial Statements | $58,046 |
| Other Expense Adjustments | $58,046 |
| Expenses Not Reported on Form 990 | $11,831 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| 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
| Liability | Amount |
|---|---|
| Net Pension Liability | $2,705,470 |
| Deferred Inflows - Pensions | $2,205,020 |
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 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
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1
“The governance committee is formed by the board and has the authority to act on behalf of the governing body.”
Form 990, Part VI, Section A, Line 7A
“All school employees and parents/guardians of currently enrolled students form the constituency of the school's voting body and elect the school's board of directors”
Form 990, Part VI, Section B, Line 11B
“The form 990 will be reviewed by the school's accounting manager and school director. A public disclosure copy will then be provided to the board or a committee of the board for final review prior to filing.”
Form 990, Part VI, Section B, Line 12C
“The school has adopted a board of directors conflict of interest policy and the policy is monitored at the board level. Each new director must complete a conflict-of-interest statement within 30 days of their election and shall annually complete a statement on the anniversary of their election or on an annual date the board may elect, such as the annual meeting. Disclosure in the school should be made to the board chair (or if she or he is the one with the conflict, then to the school director), who shall bring the matter to the attention of the board. Disclosure involving board members should be made to the board chair, (or if she or he is the one with the conflict, then to the board vice-chair) who shall bring these matters to the board. The board determines whether a conflict exists and in the case of an existing conflict, whether the contemplated transaction may be authorized as just, fair, and reasonable. The decision of the board on these matters will rest in their sole discretion, and their concern must be the welfare of the organization and the advancement of its purpose. An individual is prohibited from serving as a member of the board of directors if the individual, an immediate family member, or the individuals partner is a full or part owner or principal with a for-profit or nonprofit entity or independent contractor with whom the charter school contracts, directly or indirectly, for professional services, goods, or facilities. An individual is prohibited from serving as a board member if an immediate family member is an employee of the school.”
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 upon request.”
Filing and Contact Details
Filer
- Filer Name
- College Prep Elementary
- EIN
- 35-2344965
- Phone
- 6516052360
- Address
- 355 RANDOLPH AVENUE NO 300, ST PAUL, MN 55102
Signing Officer
- Name
- Robin Percival
- Title
- Executive Director
- Phone
- 6516052360
- Signed
- 2022-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Robin Percival
- Formed
- 2008
- Legal Domicile
- Mn
- Voting Board Members
- 5
- Independent Board Members
- 2
- Employees
- 71
- Volunteers
- 2
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- Ann Neil
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in pension liability -68,221.”
FORM 990, PART XII, LINE 1: EXPLANATION FOR METHOD OF ACCOUNTING
“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.”
FORM 990, PART XII, LINE 2C:
“The process has not changed from the prior year.”
Financial Statement Notes
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“LOANS RECEIVED 509,173.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Principal payments 11,831.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 58,046.”
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| IRS990/Desc | 0 | THE COLLEGE PREP ELEMENTARY (CPE) IS A CHARTER SCHOOL OPERATING IN THE SCHOOL WAS ESTABLISHED IN 2009 TO SERVE HMONG AND MINORITY FAMILIES THROUGH A SPECIALIZED FOCUS ON COLLEGE AND CAREER READINESS BY HAVING A SMALL SCHOOL ENVIRONMENT TO ACCOMPLISH THE MISSION OF PREPARING EVERYSTUDENT TO SUCCEED IN COLLEGE AND CAREER. THE SCHOOL UTILIZES RESEARCH-BASED, PROVEN METHODS TO PROMOTE ENGLISH LANGUAGE DEVELOPMENT AND LITERACY, MATHEMATICS PROFICIENCY, SCIENCE MASTERY, AND ENGAGEMENT IN THE LEARNING PROCESS. THE SCHOOL PROVIDES STUDENTS WITH A STRONGEDUCATIONAL PROGRAM WITHIN A LEARNING COMMUNITY THAT BUILDS SELF-CONFIDENCE AND AWARENESS OF DIVERSE CULTURES AND IDEAS. THE SCHOOL PARTNERS WITH CONCORDIA UNIVERSITY-SAINT PAUL, THE UNIVERSITY OF SAINT THOMAS, AND WITH COMMUNITY ORGANIZATIONS AND FAMILIES TO ENSURE THAT STUDENTS RECEIVE ONGOING SUPPORT AT SCHOOL AND AT HOME. THROUGH EXTENSIVE ACADEMIC PREPARATION AND COMMUNITY COLLABORATION, STUDENTS HAVE ACCESS TO THE TOOLS TO SUCCEED.IN 2020-2021, CPE HAD AN AVERAGE ENROLLMENT OF 281 STUDENTS. |
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| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 5105248 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 2 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 13863 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 26195 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 40058 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 20342 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 20342 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 1446 |
| IRS990/InterestGrp/TotalAmt | 0 | 1446 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4706 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4706 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 18 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 263326 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 299561 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 241515 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 504841 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | COLLEGE PREP ELEMENTARY (CPE) PREPARES SCHOLARS WITH A RIGOROUS PROGRAM THAT BUILDS CHARACTER AND ACCEPTANCE OF THE VALUE OF MULTIPLE CULTURES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 26279 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 523621 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -2148476 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -2035821 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 432 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 778558 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 778990 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 10216 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 52820 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 63036 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1725667 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1137495 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -68221 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 55878 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 144731 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 200609 |
| IRS990/OtherExpensesGrp/Desc | 0 | STUDENT TRANSPORTATION |
| IRS990/OtherExpensesGrp/Desc | 1 | FOOD |
| IRS990/OtherExpensesGrp/Desc | 2 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES, MEMBERSHIP, AND L |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2510 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 39348 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 609218 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 251516 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 100387 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 1554 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 609218 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 254026 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 100387 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 40902 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 5430441 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 4910490 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 674 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 674 |
| IRS990/OtherRevenueTotalAmt | 0 | 674 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 220001 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1308538 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1528539 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 20548 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 115322 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 135870 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 273282 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 227067 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 17637 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 114126 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 131763 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 166560 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 138333 |
| IRS990/PrincipalOfficerNm | 0 | ROBIN PERCIVAL |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEDICAL ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 11788 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 11788 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 5674877 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 10652 |
| IRS990/PYOtherExpensesAmt | 0 | 2523771 |
| IRS990/PYOtherRevenueAmt | 0 | 1176 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 26164 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 168671 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3020427 |
| IRS990/PYTotalExpensesAmt | 0 | 5544198 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 5712869 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 180876 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 11788 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 22026 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 671916 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 159236 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 135101 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 81427 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 216528 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 11831 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 58046 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4866326 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 106414 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 181899 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 288313 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1137495 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTLOWS - PENSIONS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 11831 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 58046 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2705470 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2205020 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED INFLOWS - PENSIONS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 509173 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 509173 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 5105248 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LOANS RECEIVED 509,173. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PRINCIPAL PAYMENTS 11,831. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 58,046. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 241515 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1137495 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4924372 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 4910490 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 5105248 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 5614421 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4878157 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL HAS PUBLICIZED ITS RACIALLY NONDISCRIMINATORY POLICY THROUGH SCHOOL BROCHURES, NEWSPAPER ADS, EMPLOYEE HANDBOOK, SCHOOL JOB APPLICATIONS AND DOCUMENTS, AS WELL AS THE STUDENT/PARENT HANDBOOK. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE GOVERNANCE COMMITTEE IS FORMED BY THE BOARD AND HAS THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL SCHOOL EMPLOYEES AND PARENTS/GUARDIANS OF CURRENTLY ENROLLED STUDENTS FORM THE CONSTITUENCY OF THE SCHOOL'S VOTING BODY AND ELECT THE SCHOOL'S BOARD OF DIRECTORS |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 WILL BE REVIEWED BY THE SCHOOL'S ACCOUNTING MANAGER AND SCHOOL DIRECTOR. A PUBLIC DISCLOSURE COPY WILL THEN BE PROVIDED TO THE BOARD OR A COMMITTEE OF THE BOARD FOR FINAL REVIEW PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL HAS ADOPTED A BOARD OF DIRECTORS CONFLICT OF INTEREST POLICY AND THE POLICY IS MONITORED AT THE BOARD LEVEL. EACH NEW DIRECTOR MUST COMPLETE A CONFLICT-OF-INTEREST STATEMENT WITHIN 30 DAYS OF THEIR ELECTION AND SHALL ANNUALLY COMPLETE A STATEMENT ON THE ANNIVERSARY OF THEIR ELECTION OR ON AN ANNUAL DATE THE BOARD MAY ELECT, SUCH AS THE ANNUAL MEETING. DISCLOSURE IN THE SCHOOL SHOULD BE MADE TO THE BOARD CHAIR (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE SCHOOL DIRECTOR), WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD. DISCLOSURE INVOLVING BOARD MEMBERS SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD. THE BOARD DETERMINES WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE CONTEMPLATED TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE. THE DECISION OF THE BOARD ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF THE ORGANIZATION AND THE ADVANCEMENT OF ITS PURPOSE. AN INDIVIDUAL IS PROHIBITED FROM SERVING AS A MEMBER OF THE BOARD OF DIRECTORS IF THE INDIVIDUAL, AN IMMEDIATE FAMILY MEMBER, OR THE INDIVIDUALS PARTNER IS A FULL OR PART OWNER OR PRINCIPAL WITH A FOR-PROFIT OR NONPROFIT ENTITY OR INDEPENDENT CONTRACTOR WITH WHOM THE CHARTER SCHOOL CONTRACTS, DIRECTLY OR INDIRECTLY, FOR PROFESSIONAL SERVICES, GOODS, OR FACILITIES. AN INDIVIDUAL IS PROHIBITED FROM SERVING AS A BOARD MEMBER IF AN IMMEDIATE FAMILY MEMBER IS AN EMPLOYEE OF THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | CHANGE IN PENSION LIABILITY -68,221. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 1: EXPLANATION FOR METHOD OF ACCOUNTING |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 2C: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3590964 |
| IRS990/TotalAssetsEOYAmt | 0 | 3601704 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3590964 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3601704 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 5088080 |
| IRS990/TotalEmployeeCnt | 0 | 71 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 764197 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 4160175 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4924372 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 5739440 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,601,704
- Liabilities
- $5,637,525
- Net assets
- -$2,035,821
- Revenue
- $5,105,248
- Expenses
- $4,924,372
- Net income
- $180,876