Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Bluffview Montessori School
990 • Fiscal year 2017 • EIN 41-1589141
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.92x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
53rd percentile
Higher top officer pay than 53% of similar nonprofits.
Top officer pay equals 2.8% of source-year revenue.
Asset Growth
69th percentile
Faster asset growth than 69% of similar nonprofits.
Revenue Growth
55th percentile
Faster revenue growth than 55% of similar nonprofits.
Balance Sheet
Assets
Up$944,587
Up $92,257 (+11%) from 2016
Net Assets
Down-$865,243
Down $383,141 (-79%) from 2016
Liabilities
Up$1,809,830
Up $475,398 (+36%) from 2016
Revenue And Expenses
Revenue
Up$2,450,662
Up $149,105 (+6.5%) from 2016
Expenses
Up$2,833,803
Up $552,920 (+24%) from 2016
Net Income
Down-$383,141
Down $403,815 (-1953%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- May 3, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $2,459,492
Mission and Program Overview
Mission
To foster and promote learning through outcome based education as well as provide before and after school care.
EDUCATING YOUNG CHILDREN
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $533,902 | $547,070 | ▲ $13,168 |
| Accounts Receivable | $187,409 | $240,560 | ▲ $53,151 |
| Land, Buildings, and Equipment, Net | $111,664 | $141,525 | ▲ $29,861 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $111,664 | $141,525 | ▲ $29,861 |
| Prepaid Expenses and Deferred Charges | $6,647 | $6,181 | ▼ $466 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-593,766 | $-1,006,768 | ▼ $413,002 |
| Total Assets | $852,330 | $944,587 | ▲ $92,257 |
| Other Assets Total | $12,708 | $9,251 | ▼ $3,457 |
| Liabilities | |||
| Other Liabilities | $1,156,917 | $1,603,070 | ▲ $446,153 |
| Accounts Payable and Accrued Expenses | $168,565 | $200,104 | ▲ $31,539 |
| Deferred Revenue | $8,950 | $6,656 | ▼ $2,294 |
| Total Liabilities | $1,334,432 | $1,809,830 | ▲ $475,398 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-482,102 | $-865,243 | ▼ $383,141 |
| Total Liabilities and Net Assets / Fund Balance | $852,330 | $944,587 | ▲ $92,257 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $105,783 | $80,354 | $186,137 |
| Equipment | $35,742 | $125,098 | $160,840 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Stephanie Wehman | Head of School | FT | $64,865 | $4,905 | $69,770 |
| Katie Kinneberg | Treasurer | FT | $36,452 | $2,751 | $39,203 |
| Henry Schantzen | Chairperson | FT | $33,112 | $2,367 | $35,479 |
| Molly Leifeld | Secretary | FT | $33,085 | $2,363 | $35,448 |
| Lauren Lund | Member | FT | $31,173 | $2,214 | $33,387 |
| Jacob Teichroew | Vice Chair | FT | $30,344 | $2,196 | $32,540 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ann-marie Dunbar | Member |
| Christopher Peckover | Member |
| Erich Lippman | Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,195,406
- Program Service Revenue
- $246,749
- Investment Income
- $543
- Other Revenue
- $7,964
- All Other Contributions
- $61,329
- Change in Net Assets
- $-383,141
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,395,499
- Revenue Not Reported on Financial Statements
- $55,163
- Revenue Not Reported on Form 990
- $352,452
- Other Revenue Adjustments
- $55,163
- Total Revenue per Audited Statements
- $2,747,951
- Total Revenue per Form 990
- $2,450,662
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,921,733 |
| Other Expenses | $912,070 |
| 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 | $901,941 | $41,574 | - | $943,515 |
| Pension Plan Contributions | $513,043 | $48,748 | - | $561,791 |
| Occupancy | $404,720 | - | - | $404,720 |
| Current Officers, Directors, Trustees, and Key Employees | $185,966 | $71,985 | - | $257,951 |
| Fees for Services Other | $168,556 | $2,253 | - | $170,809 |
| Payroll Taxes | $84,693 | $8,264 | - | $92,957 |
| Office Expenses | $44,208 | $13,793 | - | $58,001 |
| Fees for Services Accounting | - | $56,987 | - | $56,987 |
| Comp Disqual Persons | $56,019 | - | - | $56,019 |
| Information Technology | $17,273 | $9,397 | - | $26,670 |
| Depreciation Depletion | $18,410 | $5,062 | - | $23,472 |
| Other Expenses | $16,097 | $23,226 | - | $16,097 |
| Insurance | $15,889 | - | - | $15,889 |
| Conferences and Meetings | $13,628 | $794 | - | $14,422 |
| All Other Expenses | $11,242 | - | - | $11,242 |
| Other Employee Benefits | $2,731 | $6,769 | - | $9,500 |
| Fees for Services Legal | - | $1,725 | - | $1,725 |
| Advertising | - | $1,624 | - | $1,624 |
| Total Functional Expenses | $2,541,602 | $292,201 | $0 | $2,833,803 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $7,328,063 |
| Expenses Not Reported on Form 990 | $5,019,047 |
| Total Expenses per Form 990 | $2,833,803 |
| Expenses per Audited Statements | $2,309,016 |
| Expenses Not Reported on Financial Statements | $524,787 |
| Other Expense Adjustments | $524,787 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $5,633 |
| Fundraising Direct Expenses | $1,718 |
| 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, Def Outflow/inflo | $1,603,070 |
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 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 include parents/guardians of enrolled students, school faculty and staff, and members of the board of directors.”
Form 990, Part VI, Section A, Line 7A
“The school's members elect the members of the governing body at the annual meeting.”
Form 990, Part VI, Section B, Line 11B
“The board chair reviews a copy of the form 990 before it is filed.”
Form 990, Part VI, Section B, Line 12C
“The conflict of interest policy covers all officers, board members and members of committees with board delegated authority. All board members are required to complete a related party questionnaire during the annual audit. The completed forms are reviewed by the executive committee which will attempt to resolve any actual or potential conflicts. In the absence of resolution, the executive committee will refer the matter to the board or directors who shall determine if a conflict exists. Individuals with conflicts of interest may not participate in the discussion except to answer questions and may not vote on the transaction. All proceedings related to conflicts of interest are documented in the meeting minutes or as otherwise appropriate.”
Form 990, Part VI, Section B, Line 15A
“The board determines the compensation of the director and administrative staff. The board's decision is to use compensation set by winona public schools as a benchmark and comparison. The process is documented in the meeting minutes. The process is undertaken annually, for the executive director, s. Wehman.”
Form 990, Part VI, Section C, Line 19
“The school's governing documents and financial statements are available to the public upon request. The school's conflict of interest policy is available on the school's website.”
FORM 990, PART VII, SECTION A:
“Related board members per mn statute 124e.07, charter schools are required to have licensed teachers as members of the board of directors. Henry schantzen, jacob teichroew, molly leifeld, katie kinneberg and lauren lund are board members but received compensation for their services as teachers.”
Filing and Contact Details
Filer
- Filer Name
- Bluffview Montessori School
- EIN
- 41-1589141
- Phone
- 5074522807
- Address
- 1321 GILMORE AVENUE, WINONA, MN 55987
Signing Officer
- Name
- Henry Schantzen
- Title
- Head of School
- Phone
- 5074522807
- Signed
- 2018-05-03
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Henry Schantzen
- Formed
- 1987
- Legal Domicile
- Mn
- Voting Board Members
- 8
- Independent Board Members
- 3
- Employees
- 77
- Volunteers
- 89
Preparer
- Firm
- Bergankdv Ltd
- Address
- 3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
- Preparer
- Theresa Goette
- Phone
- 9525636800
Supplemental Narrative
Additional Explanations
FORM 990, PART X, LINE 25:
“Pension liabilities, net of pension deferred outflows & inflows: as a charter school in the state of minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The school's contributions to the plans are also regulated by statute and are based on a percentage of salaries and wages earned by current employees. Therefore, while the net pension liability is reported on the school's statement of net position, the school is not in a position to directly control the liability or the subsequent liquidation of the liability.”
Financial Statement Notes
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Bms building company revenue 352,452.”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“State aid related to pension expense 55,163.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capital outlays 53,333. Change in severance payable 29. Bms building company expenditures 4,965,685.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 23,472. Change in pension liability 501,315.”
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| IRS990/Desc | 0 | PROVIDE AN ATMOSPHERE WHERE APPROXIMATELY 200 CHILDREN ARE FREE TO DEVELOP THEIR POTENTIAL ACADEMICALLY AND EMOTIONALLY THROUGH THE CURRICULUM OF THE MONTESSORI EDUCATIONAL APPROACH. |
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| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 111664 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 141525 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 346977 |
| 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/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO FOSTER AND PROMOTE LEARNING THROUGH OUTCOME BASED EDUCATION AS WELL AS PROVIDE BEFORE AND AFTER SCHOOL CARE. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -482102 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -865243 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | 3915 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 3915 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 1655 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 1655 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 404720 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 404720 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 13793 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 44208 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 58001 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 12708 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 9251 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6769 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 2731 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 9500 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES & MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 2 | FIELD TRIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 23226 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 69044 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 1081 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 17061 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 16097 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 69044 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 24307 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 17061 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 16097 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 1156917 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1603070 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2394 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2394 |
| IRS990/OtherRevenueTotalAmt | 0 | 2394 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 41574 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 901941 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 943515 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 8264 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 84693 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 92957 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 111664 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 141525 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 48748 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 513043 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 561791 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 6647 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 6181 |
| IRS990/PrincipalOfficerNm | 0 | HENRY SCHANTZEN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | PRESCHOOL TUITION |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES FROM STUDENTS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | AFTERSCHOOL CARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 95148 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 80555 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 38149 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 32897 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 95148 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 80555 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 38149 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 32897 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2046223 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 530 |
| IRS990/PYOtherExpensesAmt | 0 | 934087 |
| IRS990/PYOtherRevenueAmt | 0 | 12874 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 241930 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 20674 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1346796 |
| IRS990/PYTotalExpensesAmt | 0 | 2280883 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2301557 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -383141 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 1 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 249143 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 533902 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 547070 |
| 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 | 35742 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 125098 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 160840 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 5019047 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 524787 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2309016 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 105783 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 80354 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 186137 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 5019047 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 524787 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1603070 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY, DEF OUTFLOW/INFLO |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 352452 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 55163 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 352452 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 55163 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2395499 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | BMS BUILDING COMPANY REVENUE 352,452. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | STATE AID RELATED TO PENSION EXPENSE 55,163. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | CAPITAL OUTLAYS 53,333. CHANGE IN SEVERANCE PAYABLE 29. BMS BUILDING COMPANY EXPENDITURES 4,965,685. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | DEPRECIATION EXPENSE 23,472. CHANGE IN PENSION LIABILITY 501,315. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 141525 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2833803 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1603070 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2450662 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2747951 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 7328063 |
| 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 RACIALLY NONDISCRIMINATORY POLICY IS PUBLISHED ON THE SCHOOL'S WEBSITE, IN THE LOCAL NEWSPAPER, AND ON THE RADIO STATION. |
| 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 SCHOOL'S MEMBERS INCLUDE PARENTS/GUARDIANS OF ENROLLED STUDENTS, SCHOOL FACULTY AND STAFF, AND MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL'S MEMBERS ELECT THE MEMBERS OF THE GOVERNING BODY AT THE ANNUAL MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD CHAIR REVIEWS A COPY OF THE FORM 990 BEFORE IT IS FILED. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE CONFLICT OF INTEREST POLICY COVERS ALL OFFICERS, BOARD MEMBERS AND MEMBERS OF COMMITTEES WITH BOARD DELEGATED AUTHORITY. ALL BOARD MEMBERS ARE REQUIRED TO COMPLETE A RELATED PARTY QUESTIONNAIRE DURING THE ANNUAL AUDIT. THE COMPLETED FORMS ARE REVIEWED BY THE EXECUTIVE COMMITTEE WHICH WILL ATTEMPT TO RESOLVE ANY ACTUAL OR POTENTIAL CONFLICTS. IN THE ABSENCE OF RESOLUTION, THE EXECUTIVE COMMITTEE WILL REFER THE MATTER TO THE BOARD OR DIRECTORS WHO SHALL DETERMINE IF A CONFLICT EXISTS. INDIVIDUALS WITH CONFLICTS OF INTEREST MAY NOT PARTICIPATE IN THE DISCUSSION EXCEPT TO ANSWER QUESTIONS AND MAY NOT VOTE ON THE TRANSACTION. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD DETERMINES THE COMPENSATION OF THE DIRECTOR AND ADMINISTRATIVE STAFF. THE BOARD'S DECISION IS TO USE COMPENSATION SET BY WINONA PUBLIC SCHOOLS AS A BENCHMARK AND COMPARISON. THE PROCESS IS DOCUMENTED IN THE MEETING MINUTES. THE PROCESS IS UNDERTAKEN ANNUALLY, FOR THE EXECUTIVE DIRECTOR, S. WEHMAN. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL'S GOVERNING DOCUMENTS AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. THE SCHOOL'S CONFLICT OF INTEREST POLICY IS AVAILABLE ON THE SCHOOL'S WEBSITE. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. HENRY SCHANTZEN, JACOB TEICHROEW, MOLLY LEIFELD, KATIE KINNEBERG AND LAUREN LUND ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | PENSION LIABILITIES, NET OF PENSION DEFERRED OUTFLOWS & INFLOWS: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY IS REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITY OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITY. |
| 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 11B |
| 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 VII, SECTION A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART X, LINE 25: |
| IRS990ScheduleR/AssetExchangeInd | 0 | 0 |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | 0 |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $944,587
- Liabilities
- $1,809,830
- Net assets
- -$865,243
- Revenue
- $2,450,662
- Expenses
- $2,833,803
- Net income
- -$383,141