Civic Intelligence

Cologne Academy

990 • Fiscal year 2018 • EIN 38-3767089

Jul 01, 2017 to Jun 30, 2018 • Filed on Apr 01, 2019

Organization ProfileWWW.COLOGNEACADEMY.ORG
1221 S Village PkwyCologne, MN 55322

(952) 466-2276

Siviq Scores

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

Liabilities / Assets

97th percentile

1.31x

Higher debt load relative to assets than 97% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

1.75x

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

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Net Margin

41st percentile

0.9%

Higher net margin than 41% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Top Officer Pay

40th percentile

$149,597

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2018

Asset Growth

6th percentile

-13%

Faster asset growth than 6% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

0.1%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$10,428,473

Down $1,566,124 (-13%) from 2017

Net Assets

Down

-$3,280,761

Down $1,895,944 (-137%) from 2017

Liabilities

Up

$13,709,234

Up $329,820 (+2.5%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin41st percentile

Revenue

Up

$7,839,178

Up $6,371 (+0.1%) from 2017

Expenses

Up

$7,765,064

Up $218,998 (+2.9%) from 2017

Net Income

Down

$74,114

Down $212,627 (-74%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $1,123,128Liabilities 2011: $675,586Net Assets 2011: $447,5422011Assets 2012: $1,303,327Liabilities 2012: $587,894Net Assets 2012: $715,4332012Assets 2013: $1,546,866Liabilities 2013: $373,953Net Assets 2013: $1,172,9132013Assets 2014: $2,060,396Liabilities 2014: $445,811Net Assets 2014: $1,614,5852014Assets 2015: $3,382,699Liabilities 2015: $3,400,157Net Assets 2015: -$17,4582015Assets 2016: $4,162,458Liabilities 2016: $4,036,599Net Assets 2016: $125,8592016Assets 2017: $11,994,597Liabilities 2017: $13,379,414Net Assets 2017: -$1,384,8172017Assets 2018: $10,428,473Liabilities 2018: $13,709,234Net Assets 2018: -$3,280,7612018Assets 2019: $9,557,005Liabilities 2019: $11,378,357Net Assets 2019: -$1,821,3522019Assets 2020: $7,734,278Liabilities 2020: $10,177,910Net Assets 2020: -$2,443,6322020Assets 2021: $7,640,801Liabilities 2021: $9,474,840Net Assets 2021: -$1,834,0392021Assets 2022: $9,289,670Liabilities 2022: $10,238,828Net Assets 2022: -$949,1582022Assets 2023: $8,609,784Liabilities 2023: $8,245,827Net Assets 2023: $363,9572023

Highlighted filing

2018

Assets$10,428,473
Liabilities$13,709,234
Net Assets-$3,280,761
Open 2018 Filing

Operations Trend

Revenue Growth37th percentile

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

$15M$10M$5.0M$0Expenses 2011: $2,253,5822011Expenses 2012: $2,743,5912012Revenue 2013: $3,906,543Expenses 2013: $3,449,063Net Income 2013: $457,4802013Revenue 2014: $4,758,153Expenses 2014: $4,316,481Net Income 2014: $441,6722014Revenue 2015: $5,900,932Expenses 2015: $5,572,734Net Income 2015: $328,1982015Revenue 2016: $6,977,535Expenses 2016: $6,708,306Net Income 2016: $269,2292016Revenue 2017: $7,832,807Expenses 2017: $7,546,066Net Income 2017: $286,7412017Revenue 2018: $7,839,178Expenses 2018: $7,765,064Net Income 2018: $74,1142018Revenue 2019: $8,646,611Expenses 2019: $8,243,098Net Income 2019: $403,5132019Revenue 2020: $8,661,190Expenses 2020: $8,528,834Net Income 2020: $132,3562020Revenue 2021: $9,847,133Expenses 2021: $8,699,531Net Income 2021: $1,147,6022021Revenue 2022: $10,794,187Expenses 2022: $10,036,884Net Income 2022: $757,3032022Revenue 2023: $10,557,503Expenses 2023: $10,347,747Net Income 2023: $209,7562023

Highlighted filing

2018

Revenue$7,839,178
Expenses$7,765,064
Net Income$74,114
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Apr 1, 2019
Return Version
2017v2.3
Gross Receipts
$7,845,457
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
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,794,588$2,354,164▲ $559,576
Accounts Receivable$1,310,002$742,224▼ $567,778
Land, Buildings, and Equipment, Net$164,306$142,392▼ $21,914
Pd in Cap Srpls Land Bldg Eqp Fund$164,306$142,392▼ $21,914
Prepaid Expenses and Deferred Charges$4,387$19,881▲ $15,494
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-1,549,123$-3,423,153▼ $1,874,030
Total Assets$11,994,597$10,428,473▼ $1,566,124
Other Assets Total$8,721,314$7,169,812▼ $1,551,502
Liabilities
Other Liabilities$12,604,884$13,023,440▲ $418,556
Accounts Payable and Accrued Expenses$774,530$685,794▼ $88,736
Total Liabilities$13,379,414$13,709,234▲ $329,820
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,384,817$-3,280,761▼ $1,895,944
Total Liabilities and Net Assets / Fund Balance$11,994,597$10,428,473▼ $1,566,124

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$102,054$278,641$380,695
Leasehold Improvements$40,338$29,049$69,387
Other Assets Org$7,169,812--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Lynn Gluck PetersonExecutive DirectorFT$128,182$21,415$149,597
Traci LagerriereCFOPT$55,229$4,429$59,658
Jamie DegenBoard Member/teacherFT$49,868$6,398$56,266

Board Members and Trustees

NameTitle
Jeff KathermanBoard Chair
Amanda DanielBoard Member
Dan PerrelBoard Member
Kathryn RotzBoard Secretary
Amy NeitzelBoard Treasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Cologne Transportation Services LLCStudent Busing1034 GEMINI ROAD, Eagan, MN 55121$848,350
Quality First Janitorial & MaintenanceCustodial Services3948 LAKE CURVE AVENUE N, Robbinsdale, MN 55422$108,640
Revenue and Support

Revenue Composition

Contributions and Grants
$7,401,649
Program Service Revenue
$423,652
Investment Income
$6,666
Other Revenue
$7,211
All Other Contributions
$61,543
Change in Net Assets
$74,114

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,839,178
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$928,708
Total Revenue per Audited Statements
$8,767,886
Total Revenue per Form 990
$7,839,178
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,946,813
Other Expenses$2,818,251
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,671,513$105,371-$3,776,884
Occupancy$1,032,513--$1,032,513
Travel$849,243--$849,243
Office Expenses$369,464$12,158-$381,622
Fees for Services Other$315,319$63,887-$379,206
Payroll Taxes$304,583$13,111-$317,694
Pension Plan Contributions$268,934$8,296-$277,230
Current Officers, Directors, Trustees, and Key Employees$182,625$72,560-$255,185
Other Employee Benefits$211,601--$211,601
Comp Disqual Persons$108,219--$108,219
Depreciation Depletion$49,835$320-$50,155
Insurance$16,700--$16,700
Other Expenses$12,521$15,583-$12,521
Fees for Services Accounting-$12,045-$12,045
Conferences and Meetings$9,616--$9,616
All Other Expenses$401--$401
Fees for Services Legal-$25-$25
Total Functional Expenses$7,461,708$303,356$0$7,765,064

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,606,863
Total Expenses per Form 990$7,765,064
Expenses per Audited Statements$7,714,909
Expenses Not Reported on Form 990$891,954
Expenses Not Reported on Financial Statements$50,155
Other Expense Adjustments$50,155
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
Pension Liability Payable$11,231,540
Deferred Pension Inflows$1,791,900
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
Yes
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 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

“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.”

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
Cologne Academy
EIN
38-3767089
Phone
9524662276
Address
1221 S VILLAGE PKWY, COLOGNE, MN 55322

Signing Officer

Name
Lynn Gluck Peterson
Title
Executive Director
Phone
9524662276
Signed
2019-04-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Lynn Gluck Peterson
Formed
2007
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
5
Employees
148
Volunteers
100

Preparer

Firm
Cliftonlarsonallen Llp
Address
220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
Preparer
Dennis Hoogeveen
Phone
6123764500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in pension liability -1,970,058.”

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 XI, LINE 2D - OTHER ADJUSTMENTS:

“Revenue of affiliate reported on separate return 928,708.”

PART XII, LINE 2D - OTHER ADJUSTMENTS:

“Expenses of affiliate reported on separate return 863,713. Capitalized expenditures 28,241.”

PART XII, LINE 4B - OTHER ADJUSTMENTS:

“Depreciation expense 50,155.”

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IRS990/Desc0COLOGNE 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 ADDED THE FINAL GRADE, 8TH GRADE, IN 2011-2012. THE AVERAGE NUMBER OF STUDENTS FOR THE 2017-2018 SCHOOL YEAR WAS 610.
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IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt07340106
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt03542
IRS990/GrossReceiptsAmt07845457
IRS990/GrossRentsGrp/RealAmt04030
IRS990/GrossSalesOfInventoryAmt09460
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ProgramServicesAmt016700
IRS990/InsuranceGrp/TotalAmt016700
IRS990/InvestmentIncomeGrp/ExclusionAmt03124
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt03124
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt015
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0307690
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0164306
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0142392
IRS990/LandBldgEquipCostOrOtherBssAmt0450082
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1384817
IRS990/NetAssetsOrFundBalancesEOYAmt0-3280761
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt03542
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt03542
IRS990/NetIncomeOrLossGrp/ExclusionAmt03181
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt03181
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt04030
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt04030
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt01032513
IRS990/OccupancyGrp/TotalAmt01032513
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012158
IRS990/OfficeExpensesGrp/ProgramServicesAmt0369464
IRS990/OfficeExpensesGrp/TotalAmt0381622
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt08721314
IRS990/OtherAssetsTotalGrp/EOYAmt07169812
IRS990/OtherChangesInNetAssetsAmt0-1970058
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0211601
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0211601
IRS990/OtherExpensesGrp/Desc0SPECIAL EDUCATION EXP
IRS990/OtherExpensesGrp/Desc1STAFF TUITION REIMBURSE
IRS990/OtherExpensesGrp/Desc2DUES, MEMBERSHIPS
IRS990/OtherExpensesGrp/Desc3REPAIRS AND MAINTANENCE
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt015583
IRS990/OtherExpensesGrp/ProgramServicesAmt030808
IRS990/OtherExpensesGrp/ProgramServicesAmt125833
IRS990/OtherExpensesGrp/ProgramServicesAmt21980
IRS990/OtherExpensesGrp/ProgramServicesAmt312521
IRS990/OtherExpensesGrp/TotalAmt030808
IRS990/OtherExpensesGrp/TotalAmt125833
IRS990/OtherExpensesGrp/TotalAmt217563
IRS990/OtherExpensesGrp/TotalAmt312521
IRS990/OtherLiabilitiesGrp/BOYAmt012604884
IRS990/OtherLiabilitiesGrp/EOYAmt013023440
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0105371
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03671513
IRS990/OtherSalariesAndWagesGrp/TotalAmt03776884
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013111
IRS990/PayrollTaxesGrp/ProgramServicesAmt0304583
IRS990/PayrollTaxesGrp/TotalAmt0317694
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0164306
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0142392
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08296
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0268934
IRS990/PensionPlanContributionsGrp/TotalAmt0277230
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt04387
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt019881
IRS990/PrincipalOfficerNm0LYNN GLUCK PETERSON
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/BusinessCd2611710
IRS990/ProgramServiceRevenueGrp/BusinessCd3611710
IRS990/ProgramServiceRevenueGrp/BusinessCd4611710
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PATRONS
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/Desc2SPECIAL ED REIMBURSEME
IRS990/ProgramServiceRevenueGrp/Desc3TUITION REVENUE
IRS990/ProgramServiceRevenueGrp/Desc4MEDICAL ASSISTANCE REV
IRS990/ProgramServiceRevenueGrp/ExclusionAmt0120966
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt0278191
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt121845
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt21680
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3970
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt0278191
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt1120966
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt221845
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt31680
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt4970
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt07221518
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt013187
IRS990/PYOtherExpensesAmt02892259
IRS990/PYOtherRevenueAmt044879
IRS990/PYProgramServiceRevenueAmt0553223
IRS990/PYRevenuesLessExpensesAmt0286741
IRS990/PYSalariesCompEmpBnftPaidAmt04653807
IRS990/PYTotalExpensesAmt07546066
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07832807
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt074114
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/RentalIncomeOrLossGrp/RealAmt04030
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0302686
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0102054
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0278641
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0380695
IRS990ScheduleD/ExpensesNotReportedAmt0891954
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt050155
IRS990ScheduleD/ExpensesSubtotalAmt07714909
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt040338
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt029049
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt069387
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt07169812
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION OUTFLOWS
IRS990ScheduleD/OtherExpensesIncludedAmt0891954
IRS990ScheduleD/OtherExpensesNotIncludedAmt050155
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt011231540
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11791900
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0PENSION LIABILITY PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED PENSION INFLOWS
IRS990ScheduleD/OtherRevenueAmt0928708
IRS990ScheduleD/RevenueNotReportedAmt0928708
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt07839178
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0REVENUE OF AFFILIATE REPORTED ON SEPARATE RETURN 928,708.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1EXPENSES OF AFFILIATE REPORTED ON SEPARATE RETURN 863,713. CAPITALIZED EXPENDITURES 28,241.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION EXPENSE 50,155.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XI, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0142392
IRS990ScheduleD/TotalBookValueOtherAssetsAmt07169812
IRS990ScheduleD/TotalExpensesPerForm990Amt07765064
IRS990ScheduleD/TotalLiabilityAmt013023440
IRS990ScheduleD/TotalRevenuePerForm990Amt07839178
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt08767886
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08606863
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S NONDISCRIMINATORY POLICY IS PUBLISHED DURING THE REGISTRATION PERIOD FOR THE COMING SCHOOL YEAR IN JANUARY AND AT THE LOTTERY REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL'S MEMBERS CONSIST OF PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS AND EMPLOYEES OF THE SCHOOL.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1PARENTS/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/ExplanationTxt2THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3A 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/ExplanationTxt4ANNUAL 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/ExplanationTxt5A 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.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7CHANGE IN PENSION LIABILITY -1,970,058.
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 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 12C

Document Assets

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Filings

Displayed year

2018 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,428,473
Liabilities
$13,709,234
Net assets
-$3,280,761
Revenue
$7,839,178
Expenses
$7,765,064
Net income
$74,114
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.61$8.25$0.36$10.6$10.3$0.21
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.29$10.2$0.95$10.8$10.0$0.76
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.64$9.47$1.83$9.85$8.70$1.15
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.73$10.2$2.44$8.66$8.53$0.13
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$9.56$11.4$1.82$8.65$8.24$0.40
2018Detailed filing. Detailed filing data is available for this year.$10.4$13.7$3.28$7.84$7.77$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$13.4$1.38$7.83$7.55$0.29
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.16$4.04$0.13$6.98$6.71$0.27
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.38$3.40$0.02$5.90$5.57$0.33
2014XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.45$1.61$4.76$4.32$0.44
2013XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.55$0.37$1.17$3.91$3.45$0.46
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.30$0.59$0.72$2.74
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.12$0.68$0.45$2.25