Civic Intelligence

Pact Charter School

990 • Fiscal year 2018 • EIN 41-1775865

Jul 01, 2017 to Jun 30, 2018 • Filed on Mar 13, 2019

Organization Profilewww.pact.charter.k12.mn.us
7250 E Ramsey PkwyRamsey, MN 55303

(763) 712-4200

Siviq Scores

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

Liabilities / Assets

96th percentile

1.37x

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Liabilities / Revenue

86th percentile

1.63x

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

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Net Margin

13th percentile

-17%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Top Officer Pay

30th percentile

$76,214

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2018

Asset Growth

5th percentile

-17%

Faster asset growth than 5% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Revenue Growth

37th percentile

-0.2%

Faster revenue growth than 37% of similar nonprofits.

2018 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2017 to 2018

Balance Sheet
Liabilities / Assets96th percentile

Assets

Down

$8,590,024

Down $1,748,886 (-17%) from 2017

Net Assets

Down

-$3,171,661

Down $1,214,710 (-62%) from 2017

Liabilities

Down

$11,761,685

Down $534,176 (-4.3%) from 2017

Revenue And Expenses
Liabilities / Revenue86th percentileNet Margin13th percentile

Revenue

Down

$7,226,435

Down $13,298 (-0.2%) from 2017

Expenses

Down

$8,441,145

Down $42,308 (-0.5%) from 2017

Net Income

Up

-$1,214,710

Up $29,010 (+2.3%) from 2017

Historical Trend

Balance Sheet Trend

Asset Growth5th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2011: $2,994,266Liabilities 2011: $396,570Net Assets 2011: $2,597,6962011Assets 2012: $3,353,652Liabilities 2012: $416,489Net Assets 2012: $2,937,1632012Assets 2013: $3,566,815Liabilities 2013: $488,618Net Assets 2013: $3,078,1972013Assets 2014: $3,479,610Liabilities 2014: $529,838Net Assets 2014: $2,949,7722014Assets 2015: $3,479,592Liabilities 2015: $4,350,743Net Assets 2015: -$871,1512015Assets 2016: $3,897,986Liabilities 2016: $4,611,217Net Assets 2016: -$713,2312016Assets 2017: $10,338,910Liabilities 2017: $12,295,861Net Assets 2017: -$1,956,9512017Assets 2018: $8,590,024Liabilities 2018: $11,761,685Net Assets 2018: -$3,171,6612018Assets 2019: $7,424,818Liabilities 2019: $9,104,952Net Assets 2019: -$1,680,1342019Assets 2020: $6,358,778Liabilities 2020: $8,116,050Net Assets 2020: -$1,757,2722020Assets 2021: $5,704,270Liabilities 2021: $7,254,956Net Assets 2021: -$1,550,6862021Assets 2022: $5,812,709Liabilities 2022: $6,922,025Net Assets 2022: -$1,109,3162022Assets 2023: $5,912,604Liabilities 2023: $6,107,668Net Assets 2023: -$195,0642023

Highlighted filing

2018

Assets$8,590,024
Liabilities$11,761,685
Net Assets-$3,171,661
Open 2018 Filing

Operations Trend

Revenue Growth37th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $5,325,3572011Revenue 2012: $5,961,220Expenses 2012: $5,621,753Net Income 2012: $339,4672012Expenses 2013: $6,122,9902013Revenue 2014: $6,456,676Expenses 2014: $6,585,101Net Income 2014: -$128,4252014Revenue 2015: $6,619,076Expenses 2015: $7,005,757Net Income 2015: -$386,6812015Revenue 2016: $7,341,531Expenses 2016: $7,183,611Net Income 2016: $157,9202016Revenue 2017: $7,239,733Expenses 2017: $8,483,453Net Income 2017: -$1,243,7202017Revenue 2018: $7,226,435Expenses 2018: $8,441,145Net Income 2018: -$1,214,7102018Revenue 2019: $8,663,753Expenses 2019: $7,172,226Net Income 2019: $1,491,5272019Revenue 2020: $7,543,167Expenses 2020: $7,620,305Net Income 2020: -$77,1382020Revenue 2021: $7,920,271Expenses 2021: $7,713,685Net Income 2021: $206,5862021Revenue 2022: $8,450,836Expenses 2022: $8,009,466Net Income 2022: $441,3702022Revenue 2023: $10,121,647Expenses 2023: $9,207,395Net Income 2023: $914,2522023

Highlighted filing

2018

Revenue$7,226,435
Expenses$8,441,145
Net Income-$1,214,710
Open 2018 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Mar 13, 2019
Return Version
2017v2.3
Gross Receipts
$7,226,435
Mission and Program Overview

Mission

Prepare students for college and life-long learning; promote positive character development; and pursue a community atmosphere of mutual respect.

PACT is a public school serving students in grades K through 12.Mission statement: Partnering as parents, students, and staff to develop students of character and academic excellence.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$1,853,187$2,263,987▲ $410,800
Pledges and Grants Receivable$964,914$726,956▼ $237,958
Land, Buildings, and Equipment, Net$483,490$433,782▼ $49,708
Prepaid Expenses and Deferred Charges$24,874$35,596▲ $10,722
Accounts Receivable$2,243$4,820▲ $2,577
Total Assets$10,338,910$8,590,024▼ $1,748,886
Other Assets Total$7,010,202$5,124,883▼ $1,885,319
Liabilities
Other Liabilities$11,661,964$11,089,913▼ $572,051
Accounts Payable and Accrued Expenses$633,407$671,772▲ $38,365
Deferred Revenue$490--
Total Liabilities$12,295,861$11,761,685▼ $534,176
Net Assets / Fund Balance
Unrestricted Net Assets$-1,956,951$-3,171,661▼ $1,214,710
Total Net Assets Fund Balance$-1,956,951$-3,171,661▼ $1,214,710
Total Liabilities and Net Assets / Fund Balance$10,338,910$8,590,024▼ $1,748,886

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$196,679$606,675$803,354
Leasehold Improvements$237,103$364,022$601,125
Other Assets Org$5,124,883--
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Joshua NyquistSec Pgm DirectorFT$72,718$3,496$76,214
Pamela BackowskiDirector/ Teacher/ Chair (seated 6/18)FT$56,526$19,337$75,863
Mary LevyDirector/ TeacherFT$68,014$6,050$74,064
Amy ErenduElem Pgm DirectorFT$69,963$3,203$73,166
Emily MertesExecutive DirectorFT$53,167$9,033$62,200
Nicholas BradyDirector/ TeacherFT$39,078$13,833$52,911
Crystal RuprectDirector/ TeacherFT$35,418$16,059$51,477
Scott McQuistonDirector/ TeacherFT$36,121$13,113$49,234
Marna LuerSecretary/ TeacherFT$38,346$5,994$44,340
Samantha PeltierDirector/ TeacherFT$38,317$5,571$43,888

Board Members and Trustees

NameTitle
Daniel SpechtChair
Deb HolmesVice Chair (seated 2/18)
Craig NovakVice Chair/ Treasurer (seated 2/18)
Nadine JohnsonDirector
Nathan FlansbergDirector
Tiffany StrabalaDirector
Patricia OlsonTreasurer
Brad LawrenceTreasurer (seated 6/18)
Revenue and Support

Revenue Composition

Contributions and Grants
$7,010,376
Program Service Revenue
$143,861
Investment Income
$36,963
Other Revenue
$35,235
All Other Contributions
$8,597
Change in Net Assets
$-1,214,710
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,665,344
Other Expenses$2,775,801
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,344,337$423,052-$2,767,389
Pension Plan Contributions$1,371,426$199,792-$1,571,218
Occupancy$1,213,935--$1,213,935
Fees for Services Management$799,658$119,306-$918,964
Current Officers, Directors, Trustees, and Key Employees$504,268$89,952-$594,220
Other Employee Benefits$377,820$109,786-$487,606
Office Expenses$286,252$11,497-$297,749
Payroll Taxes$209,879$35,032-$244,911
Depreciation Depletion$73,892$9,521-$83,413
Information Technology$4,147$60,631-$64,778
Travel$57,594$5,987-$63,581
Insurance$35,157--$35,157
Fees for Services Legal-$16,427-$16,427
Payments to Affiliates$4,984$10,435-$15,419
Fees for Services Accounting-$8,737-$8,737
Other Expenses$1,362--$1,362
Total Functional Expenses$7,340,990$1,100,155$0$8,441,145
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
Net Pension Liability$9,399,008
Deferred Pension Resources$1,690,905
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
Yes
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 B, line 11B

“The form 990 is prepared by an independent accountant and reviewed in detail by the organization's finance manager, board treasurer, and administrator. The final draft is made available to the board prior to filing.”

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

“Board members, committee members, and school employees sign a conflict of interest policy requiring disclosure of any potential known conflicts. This is required as conflicts come up throughout the year as well. Individuals with potential conflicts of interest shall disclose all material facts to the board of directors. Transactions where a conflict has been determined to exist may be undertaken if the interest is disclosed or known to the board of directors; the board approves, authorizes, or ratifies the action in good faith; the approval is by a majority of directors (not counting the interested person); and the action takes place at a meeting where quorum is present (not counting the interested director). All proceedings related to the conflicts of interest are documented in the meeting minutes clearly reflecting that all of the requirements of the school's conflict of interest policy have been met. Individuals that are determined to have a conflict of interest may be present for discussion and to answer questions, but may not advocate for the action to be taken and must leave the room when the vote is taken.”

Form 990, Part VI, Section B, line 15

“The Board of Directors reviews and approves all compensation.”

Form 990, Part VI, Section C, line 19

“The organization makes its documents available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
PACT Charter School
EIN
41-1775865
Phone
7637124200
Address
7250 E Ramsey Pkwy, Ramsey, MN 55303

Signing Officer

Name
Dr Emily Mertes
Title
Executive Director
Phone
7637124200
Signed
2019-03-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Dr Emily Mertes
Formed
1994
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
3
Employees
163
Volunteers
400

Preparer

Firm
Abdo Eick & Meyers LLP
Address
5201 Eden Avenue Suite 250, Edina, MN 55436
Preparer
Steven D Anseth CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“The process has not changed from prior year.”

Financial Statement Notes

Part X, Line 2:

“The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2018, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.”

Raw XML AppendixShowing 400 of 541 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0633407
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0671772
IRS990/AccountsReceivableGrp/BOYAmt02243
IRS990/AccountsReceivableGrp/EOYAmt04820
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0PACT is a public school serving students in grades K through 12.Mission statement: Partnering as parents, students, and staff to develop students of character and academic excellence.
IRS990/AllOtherContributionsAmt08597
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0The Organization
IRS990/BooksInCareOfDetail/PhoneNum07637124200
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt07250 E Ramsey Pkwy
IRS990/BooksInCareOfDetail/USAddress/CityNm0Ramsey
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055303
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOfficerEntInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt01853187
IRS990/CashNonInterestBearingGrp/EOYAmt02263987
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt089952
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0504268
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0594220
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt07010376
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt036963
IRS990/CYOtherExpensesAmt02775801
IRS990/CYOtherRevenueAmt035235
IRS990/CYProgramServiceRevenueAmt0143861
IRS990/CYRevenuesLessExpensesAmt0-1214710
IRS990/CYSalariesCompEmpBnftPaidAmt05665344
IRS990/CYTotalExpensesAmt08441145
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt07226435
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0490
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt09521
IRS990/DepreciationDepletionGrp/ProgramServicesAmt073892
IRS990/DepreciationDepletionGrp/TotalAmt083413
IRS990/Desc0PACT provides a comprehensive educational program for approximately 637 students, grades K-12. Regular school year was from August 28, 2017 - May 24, 2018; extended year summer school is available for qualifying special education students. Parents and students are looking for choices in education and like the array of programs, the small school atmosphere, the student achievement and parent involvement provided by PACT Charter School. There are currently 510 students on the enrollment waiting list.The composition of the student population is 88% Anglo American, 2.9% African American, 4.4% Hispanic American, 2.9% Asian/pacific American and 1.8% American Indian; 50% are male and 50% are female. Of our students, 13.4% are eligible for free or reduced-price meals and 15.8% received special education services.Minnesota Comprehensive Assessment 2017 scores:59.2% Math Elementary62.6% Reading Elementary66.5% Math Secondary69.5% Reading Secondary54.2% Elementary and Secondary ScienceDuring the 2017-2018 school year:- Teachers began 45-60 minute Professional Learning Communities weekly- ENVoY professional development on student behaviors was provided ongoing through the year- Practice Profiles were implemented K-6 in Guided Reading and Interactive Read Alouds
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0163
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt07340990
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt08737
IRS990/FeesForServicesAccountingGrp/TotalAmt08737
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt016427
IRS990/FeesForServicesLegalGrp/TotalAmt016427
IRS990/FeesForServicesManagementGrp/ManagementAndGeneralAmt0119306
IRS990/FeesForServicesManagementGrp/ProgramServicesAmt0799658
IRS990/FeesForServicesManagementGrp/TotalAmt0918964
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt14.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt24.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt64.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt740.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt84.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt940.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1040.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1140.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt124.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt134.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt144.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1540.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1640.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1740.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd7X
IRS990/Form990PartVIISectionAGrp/OfficerInd8X
IRS990/Form990PartVIISectionAGrp/OfficerInd9X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt35994
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt419337
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt56050
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt713113
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt916059
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1013833
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt115571
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt159033
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt163496
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt173203
IRS990/Form990PartVIISectionAGrp/PersonNm0Daniel Specht
IRS990/Form990PartVIISectionAGrp/PersonNm1Craig Novak
IRS990/Form990PartVIISectionAGrp/PersonNm2Patricia Olson
IRS990/Form990PartVIISectionAGrp/PersonNm3Marna Luer
IRS990/Form990PartVIISectionAGrp/PersonNm4Pamela Backowski
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Levy
IRS990/Form990PartVIISectionAGrp/PersonNm6Nathan Flansberg
IRS990/Form990PartVIISectionAGrp/PersonNm7Scott McQuiston
IRS990/Form990PartVIISectionAGrp/PersonNm8Tiffany Strabala
IRS990/Form990PartVIISectionAGrp/PersonNm9Crystal Ruprect
IRS990/Form990PartVIISectionAGrp/PersonNm10Nicholas Brady
IRS990/Form990PartVIISectionAGrp/PersonNm11Samantha Peltier
IRS990/Form990PartVIISectionAGrp/PersonNm12Nadine Johnson
IRS990/Form990PartVIISectionAGrp/PersonNm13Brad Lawrence
IRS990/Form990PartVIISectionAGrp/PersonNm14Deb Holmes
IRS990/Form990PartVIISectionAGrp/PersonNm15Emily Mertes
IRS990/Form990PartVIISectionAGrp/PersonNm16Joshua Nyquist
IRS990/Form990PartVIISectionAGrp/PersonNm17Amy Erendu
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt338346
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt456526
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt568014
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt736121
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt935418
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1039078
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1138317
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1553167
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1672718
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1769963
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Vice Chair/ Treasurer (seated 2/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Secretary/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt4Director/ Teacher/ Chair (seated 6/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt5Director/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt6Director
IRS990/Form990PartVIISectionAGrp/TitleTxt7Director/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt8Director
IRS990/Form990PartVIISectionAGrp/TitleTxt9Director/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt10Director/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt11Director/ Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt12Director
IRS990/Form990PartVIISectionAGrp/TitleTxt13Treasurer (seated 6/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt14Vice Chair (seated 2/18)
IRS990/Form990PartVIISectionAGrp/TitleTxt15Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt16Sec Pgm Director
IRS990/Form990PartVIISectionAGrp/TitleTxt17Elem Pgm Director
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01994
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GainOrLossGrp/OtherAmt018169
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt07001779
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/OtherAmt018169
IRS990/GrossReceiptsAmt07226435
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt060631
IRS990/InformationTechnologyGrp/ProgramServicesAmt04147
IRS990/InformationTechnologyGrp/TotalAmt064778
IRS990/InsuranceGrp/ProgramServicesAmt035157
IRS990/InsuranceGrp/TotalAmt035157
IRS990/InvestmentIncomeGrp/ExclusionAmt018794
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt018794
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0970697
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0483490
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0433782
IRS990/LandBldgEquipCostOrOtherBssAmt01404479
IRS990/LegalDomicileStateCd0MN
IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0Partnering as parents, students, and staff to develop students of character and academic excellence.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-1956951
IRS990/NetAssetsOrFundBalancesEOYAmt0-3171661
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt018169
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt018169
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt01213935
IRS990/OccupancyGrp/TotalAmt01213935
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt011497
IRS990/OfficeExpensesGrp/ProgramServicesAmt0286252
IRS990/OfficeExpensesGrp/TotalAmt0297749
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt07010202
IRS990/OtherAssetsTotalGrp/EOYAmt05124883
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0109786
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0377820
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0487606
IRS990/OtherExpensesGrp/Desc0Repair and Maintenance
IRS990/OtherExpensesGrp/Desc1Equipment
IRS990/OtherExpensesGrp/Desc2Other Expenses
IRS990/OtherExpensesGrp/ProgramServicesAmt046484
IRS990/OtherExpensesGrp/ProgramServicesAmt19795
IRS990/OtherExpensesGrp/ProgramServicesAmt21362
IRS990/OtherExpensesGrp/TotalAmt046484
IRS990/OtherExpensesGrp/TotalAmt19795
IRS990/OtherExpensesGrp/TotalAmt21362
IRS990/OtherLiabilitiesGrp/BOYAmt011661964
IRS990/OtherLiabilitiesGrp/EOYAmt011089913
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Miscellaneous
IRS990/OtherRevenueMiscGrp/ExclusionAmt035235
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt035235
IRS990/OtherRevenueTotalAmt035235
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0423052
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02344337
IRS990/OtherSalariesAndWagesGrp/TotalAmt02767389
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt010435
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt04984
IRS990/PaymentsToAffiliatesGrp/TotalAmt015419
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt035032
IRS990/PayrollTaxesGrp/ProgramServicesAmt0209879
IRS990/PayrollTaxesGrp/TotalAmt0244911
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0199792
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01371426
IRS990/PensionPlanContributionsGrp/TotalAmt01571218
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0964914
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0726956
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt024874
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt035596
IRS990/PrincipalOfficerNm0Dr Emily Mertes
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1722210
IRS990/ProgramServiceRevenueGrp/BusinessCd2900099
IRS990/ProgramServiceRevenueGrp/Desc0Fees From Patrons
IRS990/ProgramServiceRevenueGrp/Desc1Food Services
IRS990/ProgramServiceRevenueGrp/Desc2Student Activities
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt074696
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt154292
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt214873
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt074696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt154292
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt214873
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt06825556
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025199
IRS990/PYOtherExpensesAmt02674022
IRS990/PYOtherRevenueAmt0255883
IRS990/PYProgramServiceRevenueAmt0133095
IRS990/PYRevenuesLessExpensesAmt0-1243720
IRS990/PYSalariesCompEmpBnftPaidAmt05809431
IRS990/PYTotalExpensesAmt08483453
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt07239733
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1214710
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt0162030
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0196679
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0606675
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0803354
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0237103
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0364022
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0601125
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05124883
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Pension Resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt09399008
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11690905
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Pension Resources
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2018, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0433782
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05124883
IRS990ScheduleD/TotalLiabilityAmt011089913
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/ExplanationTxt0Publicity brochures and the School's website explain the School's non-discriminatory policy.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The School received federal and state funding.

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

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

Open filing
Assets
$8,590,024
Liabilities
$11,761,685
Net assets
-$3,171,661
Revenue
$7,226,435
Expenses
$8,441,145
Net income
-$1,214,710
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$5.91$6.11$0.20$10.1$9.21$0.91
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.81$6.92$1.11$8.45$8.01$0.44
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.70$7.25$1.55$7.92$7.71$0.21
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.36$8.12$1.76$7.54$7.62$0.08
2019Summary only. Only limited summary data is available for this year.$7.42$9.10$1.68$8.66$7.17$1.49
2018Detailed filing. Detailed filing data is available for this year.$8.59$11.8$3.17$7.23$8.44$1.21
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$10.3$12.3$1.96$7.24$8.48$1.24
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.90$4.61$0.71$7.34$7.18$0.16
2015Detailed filing. Detailed filing data is available for this year.$3.48$4.35$0.87$6.62$7.01$0.39
2014Detailed filing. Detailed filing data is available for this year.$3.48$0.53$2.95$6.46$6.59$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.57$0.49$3.08$6.12
2012Summary only. Only limited summary data is available for this year.$3.35$0.42$2.94$5.96$5.62$0.34
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.99$0.40$2.60$5.33