Liabilities / Assets
62nd percentile
Higher debt load relative to assets than 62% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.22x
Liabilities / Revenue
47th percentile
Higher debt load relative to revenue than 47% of similar nonprofits.
Net Margin
66th percentile
Higher net margin than 66% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 2.4% of source-year revenue.
Asset Growth
88th percentile
Faster asset growth than 88% of similar nonprofits.
Revenue Growth
77th percentile
Faster revenue growth than 77% of similar nonprofits.
Balance Sheet
Assets
Up$2,060,396
Up $513,530 (+33%) from 2013
Net Assets
Up$1,614,585
Up $441,672 (+38%) from 2013
Liabilities
Up$445,811
Up $71,858 (+19%) from 2013
Revenue And Expenses
Revenue
Up$4,758,153
Up $851,610 (+22%) from 2013
Expenses
Up$4,316,481
Up $867,418 (+25%) from 2013
Net Income
Down$441,672
Down $15,808 (-3.5%) from 2013
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- Mar 4, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $4,765,999
Mission and Program Overview
Mission
To provide students in cologne and surrounding rural areas with a content-rich education based on a strong foundation of knowledge through the use of the core knowledge sequence and classical curriculum. We are committed to providing a community school with small class sizes where students, parents and teachers work together to achieve accelerated academic achievement and strong character development.
Where rich character development and effective learning allow students to achieve academically.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cap Stk Tr Prin Current Funds | $1,054,843 | $1,395,916 | ▲ $341,073 |
| Savings and Temporary Cash Investments | $688,940 | $1,190,872 | ▲ $501,932 |
| Accounts Receivable | $708,131 | $584,753 | ▼ $123,378 |
| Land, Buildings, and Equipment, Net | $118,070 | $218,669 | ▲ $100,599 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $118,070 | $218,669 | ▲ $100,599 |
| Prepaid Expenses and Deferred Charges | $31,725 | $66,102 | ▲ $34,377 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $1,546,866 | $2,060,396 | ▲ $513,530 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $373,953 | $437,675 | ▲ $63,722 |
| Grants Payable | $0 | $8,136 | ▲ $8,136 |
| Total Liabilities | $373,953 | $445,811 | ▲ $71,858 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $1,172,913 | $1,614,585 | ▲ $441,672 |
| Total Liabilities and Net Assets / Fund Balance | $1,546,866 | $2,060,396 | ▲ $513,530 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $181,084 | $145,782 | $326,866 |
| Leasehold Improvements | $37,585 | $4,067 | $41,652 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Lynn Gluck Peterson | Executive Director | FT | $98,415 | $14,225 | $112,640 |
| Melissa Mase | Board Secretary/teacher | FT | $29,122 | $20,285 | $49,407 |
Board Members and Trustees
| Name | Title |
|---|---|
| Julie Olson | Board Chair |
| Lisa Edgerly | Vice Chair |
| Aleta Mechtel | Board Member |
| Ann Marie Youndahl | Board Member |
| Bryan Deutsch | Board Member |
| Dan Perrel | Board Member |
| Matt Lein | Board Member |
| Jeff Katherman | Board Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Positive Connections | Student Busing | - | $161,250 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,541,950
- Program Service Revenue
- $214,341
- Investment Income
- $617
- Other Revenue
- $1,245
- All Other Contributions
- $74,639
- Change in Net Assets
- $441,672
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,758,153
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $4,758,153
- Total Revenue per Form 990
- $4,758,153
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,747,176 |
| Other Expenses | $1,569,305 |
| 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 | $2,115,268 | - | - | $2,115,268 |
| Occupancy | $691,247 | - | - | $691,247 |
| Office Expenses | $237,059 | $11,955 | - | $249,014 |
| Travel | $235,209 | - | - | $235,209 |
| Payroll Taxes | $161,440 | $3,953 | - | $165,393 |
| Current Officers, Directors, Trustees, and Key Employees | $101,255 | $59,732 | - | $160,987 |
| Other Employee Benefits | $157,134 | - | - | $157,134 |
| Pension Plan Contributions | $148,394 | - | - | $148,394 |
| Fees for Services Other | $71,167 | $21,208 | - | $92,375 |
| Fees for Services Accounting | - | $59,650 | - | $59,650 |
| Depreciation Depletion | $54,422 | $678 | - | $55,100 |
| Conferences and Meetings | $19,832 | - | - | $19,832 |
| Advertising | - | $14,736 | - | $14,736 |
| Insurance | $13,119 | - | - | $13,119 |
| Other Expenses | $5,968 | $14,512 | - | $5,968 |
| Fees for Services Legal | - | $3,105 | - | $3,105 |
| Total Functional Expenses | $4,126,952 | $189,529 | $0 | $4,316,481 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $4,417,080 |
| Total Expenses per Form 990 | $4,316,481 |
| Expenses per Audited Statements | $4,261,381 |
| Expenses Not Reported on Form 990 | $155,699 |
| Expenses Not Reported on Financial Statements | $55,100 |
| Other Expense Adjustments | $55,100 |
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
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- 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
- Yes
- 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 6
“The school's members consist of parents/legal guardians of enrolled students and employees of the school.”
Form 990, Part VI, Section A, Line 7A
“Parents/legal guardians of enrolled students and employees of the school each have one vote in the election for board candidates to be appointed to the school's board of directors.”
Form 990, Part VI, Section B, Line 11
“A completed form 990 is provided to every board member electronically for review prior to filing. The finance committee, a sub committee of the board, meets and reviews the form 990 in detail, and at a subsequent board meeting all questions and proposed changes are resolved by the board. If changes are required they are made prior to the vote to approve for filing of the form 990.”
Form 990, Part VI, Section B, Line 12C
“Annual conflict-of-interest questionnaires are sent to each board member whereby they must affirmatively identify any conflict or declare that no conflict exists. If a board member has a potential conflict, they must fully disclose to the board of directors the interest or relationship. The board of directors less the interested member, in collaboration with the commissioner of education, as necessary, will review the disclosure and determine if a conflict of interest exists. If a conflict exists, the interested member may not participate in the discussion nor vote on the transaction. Proceedings related to conflicts of interest are documented in the meeting minutes.”
Form 990, Part VI, Section B, Line 15A
“A comprehensive review of the compensation of superintendents and principals of area charter schools was completed and used to develop a grid of professional competence and pay by rating the executive director in several areas identified and compensation was determined from this scale. This procedure was last undertaken in 2013 for executive director, lynn gluck peterson.”
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
- EIN
- 38-3767089
- Phone
- 9524662276
Signing Officer
- Name
- Lynn Gluck Peterson
- Title
- Executive Director
- Phone
- 9524662276
- Signed
- 2015-03-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Lynn Gluck Peterson
- Formed
- 2007
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 6
- Employees
- 91
- Volunteers
- 100
Preparer
- Preparer
- Dennis Hoogeveen
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XII, LINE 1: EXPLANATION FOR OTHER 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.”
Financial Statement Notes
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized expenditures 155,699.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 55,100.”
Raw XML AppendixShowing 400 of 457 raw XML fields
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| IRS990/Desc | 0 | COLOGNE ACADEMY PROVIDES STUDENTS IN COLOGNE AND SURROUNDING RURAL AREAS WITH A CONTENT-RICH EDUCATION BASED ON A STRONG FOUNDATION OF KNOWLEDGE THROUGH THE USE OF THE CORE KNOWLEDGE SEQUENCE AND CLASSICAL CURRICULUM. WE ARE COMMITTED TO PROVIDING A COMMUNITY SCHOOL WITH SMALL CLASS SIZES WHERE STUDENTS, PARENTS AND TEACHERS WORK TOGETHER TO ACHIEVE ACCELERATED ACADEMIC ACHIEVEMENT AND STRONG CHARACTER DEVELOPMENT. COLOGNE BEGAN WITH GRADES K-5 IN THE 2008-2009 ACADEMIC YEAR, ADDED 6TH GRADE IN 2009-2010, 7TH GRADE IN 2010-2011, AND 8TH GRADE IN 2011-2012. THE AVERAGE NUMBER OF STUDENTS FOR THE 2013-2014 SCHOOL YEAR WAS 462. |
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| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 368518 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE STUDENTS IN COLOGNE AND SURROUNDING RURAL AREAS WITH A CONTENT-RICH EDUCATION BASED ON A STRONG FOUNDATION OF KNOWLEDGE THROUGH THE USE OF THE CORE KNOWLEDGE SEQUENCE AND CLASSICAL CURRICULUM. WE ARE COMMITTED TO PROVIDING A COMMUNITY SCHOOL WITH SMALL CLASS SIZES WHERE STUDENTS, PARENTS AND TEACHERS WORK TOGETHER TO ACHIEVE ACCELERATED ACADEMIC ACHIEVEMENT AND STRONG CHARACTER DEVELOPMENT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 1172913 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 1614585 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 527 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 527 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 691247 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 691247 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 11955 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 237059 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 249014 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 157134 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 157134 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPECIAL EDUCATION EXP |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES, MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 2 | STAFF TUITION REIMBURSE |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTANENCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 14512 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 102509 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 2854 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 10075 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5968 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 102509 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17366 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10075 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5968 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 718 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 718 |
| IRS990/OtherRevenueTotalAmt | 0 | 718 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 2115268 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2115268 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 3953 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 161440 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 165393 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 118070 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 218669 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 148394 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 148394 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31725 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 66102 |
| IRS990/PrincipalOfficerNm | 0 | LYNN GLUCK PETERSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEDICAL ASSISTANCE REV |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 88893 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 124653 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 795 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 124653 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 88893 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 795 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 3743843 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 61 |
| IRS990/PYOtherExpensesAmt | 0 | 1352876 |
| IRS990/PYOtherRevenueAmt | 0 | 104 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 162535 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 457480 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2096187 |
| IRS990/PYTotalExpensesAmt | 0 | 3449063 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 3906543 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 441672 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 214341 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 688940 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 1190872 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 181084 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 145782 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 326866 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 155699 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 55100 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4261381 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 37585 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4067 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 41652 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 155699 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 55100 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4758153 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITALIZED EXPENDITURES 155,699. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DEPRECIATION EXPENSE 55,100. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 218669 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4316481 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4758153 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4758153 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4417080 |
| 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'S NONDISCRIMINATORY POLICY IS PUBLISHED DURING THE REGISTRATION PERIOD FOR THE COMING SCHOOL YEAR IN JANUARY AND AT THE LOTTERY REGISTRATION. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES FEDERAL AND STATE 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 SCHOOL'S MEMBERS CONSIST OF PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS AND EMPLOYEES OF THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS AND EMPLOYEES OF THE SCHOOL EACH HAVE ONE VOTE IN THE ELECTION FOR BOARD CANDIDATES TO BE APPOINTED TO THE SCHOOL'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | A COMPLETED FORM 990 IS PROVIDED TO EVERY BOARD MEMBER ELECTRONICALLY FOR REVIEW PRIOR TO FILING. THE FINANCE COMMITTEE, A SUB COMMITTEE OF THE BOARD, MEETS AND REVIEWS THE FORM 990 IN DETAIL, AND AT A SUBSEQUENT BOARD MEETING ALL QUESTIONS AND PROPOSED CHANGES ARE RESOLVED BY THE BOARD. IF CHANGES ARE REQUIRED THEY ARE MADE PRIOR TO THE VOTE TO APPROVE FOR FILING OF THE FORM 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ANNUAL CONFLICT-OF-INTEREST QUESTIONNAIRES ARE SENT TO EACH BOARD MEMBER WHEREBY THEY MUST AFFIRMATIVELY IDENTIFY ANY CONFLICT OR DECLARE THAT NO CONFLICT EXISTS. IF A BOARD MEMBER HAS A POTENTIAL CONFLICT, THEY MUST FULLY DISCLOSE TO THE BOARD OF DIRECTORS THE INTEREST OR RELATIONSHIP. THE BOARD OF DIRECTORS LESS THE INTERESTED MEMBER, IN COLLABORATION WITH THE COMMISSIONER OF EDUCATION, AS NECESSARY, WILL REVIEW THE DISCLOSURE AND DETERMINE IF A CONFLICT OF INTEREST EXISTS. IF A CONFLICT EXISTS, THE INTERESTED MEMBER MAY NOT PARTICIPATE IN THE DISCUSSION NOR VOTE ON THE TRANSACTION. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | A COMPREHENSIVE REVIEW OF THE COMPENSATION OF SUPERINTENDENTS AND PRINCIPALS OF AREA CHARTER SCHOOLS WAS COMPLETED AND USED TO DEVELOP A GRID OF PROFESSIONAL COMPETENCE AND PAY BY RATING THE EXECUTIVE DIRECTOR IN SEVERAL AREAS IDENTIFIED AND COMPENSATION WAS DETERMINED FROM THIS SCALE. THIS PROCEDURE WAS LAST UNDERTAKEN IN 2013 FOR EXECUTIVE DIRECTOR, LYNN GLUCK PETERSON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| 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/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XII, LINE 1: EXPLANATION FOR OTHER METHOD OF ACCOUNTING |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1546866 |
| IRS990/TotalAssetsEOYAmt | 0 | 2060396 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1546866 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2060396 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 4541950 |
| IRS990/TotalEmployeeCnt | 0 | 91 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 189529 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 4126952 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 4316481 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 373953 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 445811 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,060,396
- Liabilities
- $445,811
- Net assets
- $1,614,585
- Revenue
- $4,758,153
- Expenses
- $4,316,481
- Net income
- $441,672