Civic Intelligence

Duluth Public Schools Academy

990 • Fiscal year 2021 • EIN 41-1870222

Jul 01, 2020 to Jun 30, 2021 • Filed on Apr 11, 2022

Organization ProfileWWW.DULUTHEDISON.ORG
3301 Technology DriveDuluth, MN 55811

(218) 728-9556

Siviq Scores

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

Liabilities / Assets

99th percentile

2.06x

Higher debt load relative to assets than 99% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Liabilities / Revenue

83rd percentile

1.23x

Higher debt load relative to revenue than 83% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Net Margin

26th percentile

1.4%

Higher net margin than 26% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Top Officer Pay

34th percentile

$131,250

Higher top officer pay than 34% of similar nonprofits.

Top officer pay equals 0.7% of source-year revenue.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2021

Asset Growth

3rd percentile

-25%

Faster asset growth than 3% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Revenue Growth

23rd percentile

-4.4%

Faster revenue growth than 23% of similar nonprofits.

2021 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets99th percentile

Assets

Down

$11,735,352

Down $3,863,674 (-25%) from 2020

Net Assets

Down

-$12,482,675

Down $1,457,446 (-13%) from 2020

Liabilities

Down

$24,218,027

Down $2,406,228 (-9.0%) from 2020

Revenue And Expenses
Liabilities / Revenue83rd percentileNet Margin26th percentile

Revenue

Down

$19,726,777

Down $897,457 (-4.4%) from 2020

Expenses

Down

$19,452,074

Down $2,514,935 (-11%) from 2020

Net Income

Up

$274,703

Up $1,617,478 (+120%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$40M$20M$0-$20MAssets 2010: $4,641,584Liabilities 2010: $4,025,402Net Assets 2010: $616,1822010Assets 2011: $5,273,678Liabilities 2011: $4,423,710Net Assets 2011: $849,9682011Assets 2012: $7,578,919Liabilities 2012: $6,228,202Net Assets 2012: $1,350,7172012Assets 2013: $2,830,657Liabilities 2013: $1,697,505Net Assets 2013: $1,133,1522013Assets 2014: $4,574,470Liabilities 2014: $3,255,019Net Assets 2014: $1,319,4512014Assets 2015: $6,608,530Liabilities 2015: $10,480,014Net Assets 2015: -$3,871,4842015Assets 2016: $5,958,122Liabilities 2016: $9,736,373Net Assets 2016: -$3,778,2512016Assets 2017: $26,001,253Liabilities 2017: $32,871,849Net Assets 2017: -$6,870,5962017Assets 2018: $24,152,890Liabilities 2018: $36,421,768Net Assets 2018: -$12,268,8782018Assets 2019: $21,174,331Liabilities 2019: $30,856,785Net Assets 2019: -$9,682,4542019Assets 2020: $15,599,026Liabilities 2020: $26,624,255Net Assets 2020: -$11,025,2292020Assets 2021: $11,735,352Liabilities 2021: $24,218,027Net Assets 2021: -$12,482,6752021Assets 2022: $11,300,582Liabilities 2022: $22,662,722Net Assets 2022: -$11,362,1402022Assets 2023: $8,326,008Liabilities 2023: $18,481,447Net Assets 2023: -$10,155,4392023Assets 2024: $6,440,590Liabilities 2024: $15,470,054Net Assets 2024: -$9,029,4642024

Highlighted filing

2021

Assets$11,735,352
Liabilities$24,218,027
Net Assets-$12,482,675
Open 2021 Filing

Operations Trend

Revenue Growth23rd percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $10,489,4532010Expenses 2011: $12,162,5262011Expenses 2012: $14,066,2232012Expenses 2013: $15,040,1652013Revenue 2014: $15,778,166Expenses 2014: $15,591,867Net Income 2014: $186,2992014Revenue 2015: $17,175,006Expenses 2015: $16,464,057Net Income 2015: $710,9492015Revenue 2016: $18,776,750Expenses 2016: $18,683,517Net Income 2016: $93,2332016Revenue 2017: $20,127,609Expenses 2017: $23,219,954Net Income 2017: -$3,092,3452017Revenue 2018: $21,345,736Expenses 2018: $26,744,018Net Income 2018: -$5,398,2822018Revenue 2019: $20,477,750Expenses 2019: $17,891,326Net Income 2019: $2,586,4242019Revenue 2020: $20,624,234Expenses 2020: $21,967,009Net Income 2020: -$1,342,7752020Revenue 2021: $19,726,777Expenses 2021: $19,452,074Net Income 2021: $274,7032021Revenue 2022: $19,293,947Expenses 2022: $19,232,814Net Income 2022: $61,1332022Revenue 2023: $16,969,980Expenses 2023: $17,685,826Net Income 2023: -$715,8462023Revenue 2024: $15,838,840Expenses 2024: $15,941,940Net Income 2024: -$103,1002024

Highlighted filing

2021

Revenue$19,726,777
Expenses$19,452,074
Net Income$274,703
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Apr 11, 2022
Return Version
2020v4.2
Gross Receipts
$19,728,352
Mission and Program Overview

Mission

Duluth public schools academy is a chartered public school with a strong focus on math and reading programs for primary, elementary and junior academy grades. Core value focus (respect, responsibility, compassion/love, justice, courage, integrity, hope and wisdom) are incorporated into all areas of school life.

Duluth public schools academy operates a chartered public school, pursuant to minnesota statutes.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$2,788,766$3,598,122▲ $809,356
Accounts Receivable$2,348,583$2,072,606▼ $275,977
Prepaid Expenses and Deferred Charges$169,776$153,442▼ $16,334
Land, Buildings, and Equipment, Net$25,112$21,101▼ $4,011
Receivable From Disqualified Prsn$114,108$7,384▼ $106,724
Cash and Non-Interest-Bearing Accounts$400$400→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-11,025,229$-12,482,675▼ $1,457,446
Total Assets$15,599,026$11,735,352▼ $3,863,674
Other Assets Total$10,152,281$5,882,297▼ $4,269,984
Liabilities
Other Liabilities$25,025,202$22,487,367▼ $2,537,835
Accounts Payable and Accrued Expenses$1,589,064$1,714,168▲ $125,104
Deferred Revenue$9,989$16,492▲ $6,503
Total Liabilities$26,624,255$24,218,027▼ $2,406,228
Net Assets / Fund Balance
Total Net Assets Fund Balance$-11,025,229$-12,482,675▼ $1,457,446
Total Liabilities and Net Assets / Fund Balance$15,599,026$11,735,352▼ $3,863,674

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$21,101$35,278$56,379
Other Assets Org$1,047--
Compensation and Service Providers
Top Officer Pay34th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Bonnie JorgensonHead of SchoolsFT$113,923$17,327$131,250
Tim GoldenFormer Comm. Member/director Business ServicesFT$96,834$27,096$123,930
Tim GoldenFormer Comm. Member/director Busines-$96,834$27,096$123,930
Sheila KrugerBoard Member/teacherFT$56,840$7,490$64,330
Lisa HaroldFormer Director/teacherFT$46,128$17,521$63,649
Drew SteileSecretary/teacherFT$43,960$11,017$54,977
Hilary HodgmanImmediate Past PresidentPT$3,300-$3,300
Andrew RicheyPresidentPT$1,500-$1,500
Kristin GrillVice PresidentPT$1,500-$1,500
Lon HansonPast Treasurer (part Year)PT$1,500-$1,500
Amber LightfeatherBoard MemberPT$900-$900
Gerard Dave SpoelhofTreasurerPT$825-$825
Ryan GoldbergBoard MemberPT$750-$750
Amanda BruggmanBoard MemberPT$675-$675

Board Members and Trustees

NameTitle
Kim OppeltBoard Member

Highest Paid Contractors

ContractorServicesLocationCompensation
Mn Coaches & Voyageur Bus CompanyStudent Transportation3941 E CALVARY RD, Duluth, MN 55803$1,352,087
Taher INCFood Service5570 SMETANA DRIVE, Minnetonka, MN 55343$211,884
Revenue and Support

Revenue Composition

Contributions and Grants
$19,634,892
Program Service Revenue
$87,356
Investment Income
$344
Other Revenue
$4,185
All Other Contributions
$14,712
Change in Net Assets
$274,703
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$13,910,538
Other Expenses$5,541,536
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$8,957,258$789,816-$9,747,074
Other Employee Benefits$1,980,750$226,131-$2,206,881
Occupancy$2,030,779$160,764-$2,191,543
Pension Plan Contributions$724,437$80,052-$804,489
Payroll Taxes$643,142$73,231-$716,373
Information Technology$395,235$279,855-$675,090
Fees for Services Other$162,964$212,303-$375,267
Current Officers, Directors, Trustees, and Key Employees$116,773$137,449-$254,222
Office Expenses$163,810$70,480-$234,290
Comp Disqual Persons$61,459$120,040-$181,499
Fees for Services Legal-$91,173-$91,173
Travel$35,941$10,138-$46,079
Other Expenses$6,029$35,493-$41,522
Fees for Services Lobbying-$20,000-$20,000
All Other Expenses$5,872$5,465-$11,337
Depreciation Depletion$4,011--$4,011
Total Functional Expenses$17,135,749$2,316,325$0$19,452,074
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$2,762
Fundraising Direct Expenses$1,575
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
Yes
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Receivables from Disqualified Persons$114,108$7,384▼ $106,724
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$12,171,055
Deferred Inflow of Resources - Related to Pensions$9,583,161
Other Postemployment Benefits$668,710
Compensated Absences$64,441
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
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 A, Line 4

“The bylaws were amended to allow a director who served as board chair in the last year of his or her term may be appointed by majority vote of the board and agree to serve a one-year supplemental term, and such appointment may be made even if the number of other directors is the maximum nine (9).”

Form 990, Part VI, Section B, Line 11B

“A draft of the form 990 is reviewed in detail by the treasurer. A final version is provided to the board members.”

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

“Duluth public schools academy requires each board member to complete and sign a form annually. Any issues would be addressed on an individual basis.”

Form 990, Part VI, Section B, Line 15

“Duluth public schools academy utilizes market information, both regionally and nationally. We also obtain data from comparable schools.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflict of interest policy, and financial statements would be made available upon request.”

Filing and Contact Details

Filer

Filer Name
Duluth Public Schools Academy
EIN
41-1870222
Phone
2187289556
Address
3301 TECHNOLOGY DRIVE, DULUTH, MN 55811

Signing Officer

Name
Kristin Grill
Title
President
Phone
2187289556
Signed
2022-04-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Tammy Rackliffe
Formed
1997
Legal Domicile
Mn
Voting Board Members
10
Independent Board Members
8
Employees
310
Volunteers
20

Preparer

Firm
Redpath and Company Ltd
Address
4810 WHITE BEAR PARKWAY, WHITE BEAR LAKE, MN 55110
Preparer
Ashley Rehn CPA
Phone
6514267000
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

“Change in pera & tra -1,649,089. Change in post employment benfits payable & deferred outflows/inflows -75,449. Change in compensated absences -7,611.”

Financial Statement Notes

PART X, LINE 2:

“A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the school and the building company have no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.”

Raw XML AppendixShowing 400 of 625 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/BOYAmt01589064
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt01714168
IRS990/AccountsReceivableGrp/BOYAmt02348583
IRS990/AccountsReceivableGrp/EOYAmt02072606
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0DULUTH PUBLIC SCHOOLS ACADEMY OPERATES A CHARTERED PUBLIC SCHOOL, PURSUANT TO MINNESOTA STATUTES.
IRS990/AllOtherContributionsAmt014712
IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt05465
IRS990/AllOtherExpensesGrp/ProgramServicesAmt05872
IRS990/AllOtherExpensesGrp/TotalAmt011337
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0THE ORGANIZATION
IRS990/BooksInCareOfDetail/PhoneNum02187289556
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt03301 TECHNOLOGY DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0DULUTH
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055811
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt0-11025229
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt0-12482675
IRS990/CashNonInterestBearingGrp/BOYAmt0400
IRS990/CashNonInterestBearingGrp/EOYAmt0400
IRS990/ChangeToOrgDocumentsInd01
IRS990/CntrctRcvdGreaterThan100KCnt02
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt0137449
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0116773
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0254222
IRS990/CompDisqualPersonsGrp/ManagementAndGeneralAmt0120040
IRS990/CompDisqualPersonsGrp/ProgramServicesAmt061459
IRS990/CompDisqualPersonsGrp/TotalAmt0181499
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd01
IRS990/ContractorCompensationGrp/CompensationAmt01352087
IRS990/ContractorCompensationGrp/CompensationAmt1211884
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt03941 E CALVARY RD
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt15570 SMETANA DRIVE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0DULUTH
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1MINNETONKA
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd055803
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd155343
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0MN COACHES & VOYAGEUR BUS COMPANY
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1TAHER INC
IRS990/ContractorCompensationGrp/ServicesDesc0STUDENT TRANSPORTATION
IRS990/ContractorCompensationGrp/ServicesDesc1FOOD SERVICE
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt019634892
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt0344
IRS990/CYOtherExpensesAmt05541536
IRS990/CYOtherRevenueAmt04185
IRS990/CYProgramServiceRevenueAmt087356
IRS990/CYRevenuesLessExpensesAmt0274703
IRS990/CYSalariesCompEmpBnftPaidAmt013910538
IRS990/CYTotalExpensesAmt019452074
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt019726777
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt09989
IRS990/DeferredRevenueGrp/EOYAmt016492
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt04011
IRS990/DepreciationDepletionGrp/TotalAmt04011
IRS990/Desc0DULUTH PUBLIC SCHOOLS ACADEMY OPERATES A CHARTERED PUBLIC SCHOOL AND PROVIDES FREE K-8 EDUCATION. PROGRAMS INCLUDE ALL DAY-EVERY DAY KINDERGARTEN AS WELL AS SPANISH, MUSIC, ART, AND PHYSICAL EDUCATION AT ALL GRADE LEVELS. DPSA HAS A QUALITY MIDDLE SCHOOL WITH BLOCK SCHEDULING, HOME BASE, ELECTIVES, AND ADVANCED MATH COURSES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt0310
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt017135749
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditPerformedInd01
IRS990/FederalGrantAuditRequiredInd01
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt091173
IRS990/FeesForServicesLegalGrp/TotalAmt091173
IRS990/FeesForServicesLobbyingGrp/ManagementAndGeneralAmt020000
IRS990/FeesForServicesLobbyingGrp/TotalAmt020000
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0212303
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0162964
IRS990/FeesForServicesOtherGrp/TotalAmt0375267
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt045.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt145.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt25.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt35.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt45.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt55.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt65.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt75.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt85.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt95.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt105.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1160.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1340.00
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd0X
IRS990/Form990PartVIISectionAGrp/FormerOfcrDirectorTrusteeInd1X
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OfficerInd6X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt07490
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt111017
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1117327
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1227096
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt1317521
IRS990/Form990PartVIISectionAGrp/PersonNm0SHEILA KRUGER
IRS990/Form990PartVIISectionAGrp/PersonNm1DREW STEILE
IRS990/Form990PartVIISectionAGrp/PersonNm2HILARY HODGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm3ANDREW RICHEY
IRS990/Form990PartVIISectionAGrp/PersonNm4KRISTIN GRILL
IRS990/Form990PartVIISectionAGrp/PersonNm5LON HANSON
IRS990/Form990PartVIISectionAGrp/PersonNm6AMBER LIGHTFEATHER
IRS990/Form990PartVIISectionAGrp/PersonNm7GERARD DAVE SPOELHOF
IRS990/Form990PartVIISectionAGrp/PersonNm8RYAN GOLDBERG
IRS990/Form990PartVIISectionAGrp/PersonNm9AMANDA BRUGGMAN
IRS990/Form990PartVIISectionAGrp/PersonNm10KIM OPPELT
IRS990/Form990PartVIISectionAGrp/PersonNm11BONNIE JORGENSON
IRS990/Form990PartVIISectionAGrp/PersonNm12TIM GOLDEN
IRS990/Form990PartVIISectionAGrp/PersonNm13LISA HAROLD
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt056840
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt143960
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt23300
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt31500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt41500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt51500
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt6900
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt7825
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt8750
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt9675
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt11113923
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1296834
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt1346128
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/TitleTxt0BOARD MEMBER/TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt1SECRETARY/TEACHER
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt3PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5PAST TREASURER (PART YEAR)
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt11HEAD OF SCHOOLS
IRS990/Form990PartVIISectionAGrp/TitleTxt12FORMER COMM. MEMBER/DIRECTOR BUSINESS SERVICES
IRS990/Form990PartVIISectionAGrp/TitleTxt13FORMER DIRECTOR/TEACHER
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd01
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt01575
IRS990/FundraisingGrossIncomeAmt02762
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt010
IRS990/GovernmentGrantsAmt019610041
IRS990/GrantAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019728352
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt08
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt0279855
IRS990/InformationTechnologyGrp/ProgramServicesAmt0395235
IRS990/InformationTechnologyGrp/TotalAmt0675090
IRS990/InvestmentIncomeGrp/ExclusionAmt0344
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0344
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt041
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt035278
IRS990/LandBldgEquipBasisNetGrp/BOYAmt025112
IRS990/LandBldgEquipBasisNetGrp/EOYAmt021101
IRS990/LandBldgEquipCostOrOtherBssAmt056379
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd01
IRS990/LobbyingActivitiesInd01
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt02998
IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt02998
IRS990/MissionDesc0DULUTH PUBLIC SCHOOLS ACADEMY IS A CHARTERED PUBLIC SCHOOL WITH A STRONG FOCUS ON MATH AND READING PROGRAMS FOR PRIMARY, ELEMENTARY AND JUNIOR ACADEMY GRADES. CORE VALUE FOCUS (RESPECT, RESPONSIBILITY, COMPASSION/LOVE, JUSTICE, COURAGE, INTEGRITY, HOPE AND WISDOM) ARE INCORPORATED INTO ALL AREAS OF SCHOOL LIFE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0-11025229
IRS990/NetAssetsOrFundBalancesEOYAmt0-12482675
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt01187
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt01187
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0160764
IRS990/OccupancyGrp/ProgramServicesAmt02030779
IRS990/OccupancyGrp/TotalAmt02191543
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt070480
IRS990/OfficeExpensesGrp/ProgramServicesAmt0163810
IRS990/OfficeExpensesGrp/TotalAmt0234290
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt010152281
IRS990/OtherAssetsTotalGrp/EOYAmt05882297
IRS990/OtherChangesInNetAssetsAmt0-1732149
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0226131
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt01980750
IRS990/OtherEmployeeBenefitsGrp/TotalAmt02206881
IRS990/OtherExpensesGrp/Desc0STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1FOOD
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL MATERIALS
IRS990/OtherExpensesGrp/Desc3DUES AND MEMBERSHIPS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt03935
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135493
IRS990/OtherExpensesGrp/ProgramServicesAmt01247989
IRS990/OtherExpensesGrp/ProgramServicesAmt1531492
IRS990/OtherExpensesGrp/ProgramServicesAmt267808
IRS990/OtherExpensesGrp/ProgramServicesAmt36029
IRS990/OtherExpensesGrp/TotalAmt01247989
IRS990/OtherExpensesGrp/TotalAmt1535427
IRS990/OtherExpensesGrp/TotalAmt267808
IRS990/OtherExpensesGrp/TotalAmt341522
IRS990/OtherLiabilitiesGrp/BOYAmt025025202
IRS990/OtherLiabilitiesGrp/EOYAmt022487367
IRS990/OtherRevenueTotalAmt02998
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0789816
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt08957258
IRS990/OtherSalariesAndWagesGrp/TotalAmt09747074
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt073231
IRS990/PayrollTaxesGrp/ProgramServicesAmt0643142
IRS990/PayrollTaxesGrp/TotalAmt0716373
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt00
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt080052
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0724437
IRS990/PensionPlanContributionsGrp/TotalAmt0804489
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt0169776
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0153442
IRS990/PrincipalOfficerNm0TAMMY RACKLIFFE
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611600
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SALES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08795
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt13521
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08795
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt13521
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt020310563
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0978
IRS990/PYOtherExpensesAmt05547703
IRS990/PYOtherRevenueAmt038842
IRS990/PYProgramServiceRevenueAmt0273851
IRS990/PYRevenuesLessExpensesAmt0-1342775
IRS990/PYSalariesCompEmpBnftPaidAmt016419306
IRS990/PYTotalExpensesAmt021967009
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt020624234
IRS990/QuidProQuoContributionsInd00
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt0114108
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt07384
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0274703
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt010139
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt090354
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt02788766
IRS990/SavingsAndTempCashInvstGrp/EOYAmt03598122
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleC/DirectContactLegislatorsInd00
IRS990ScheduleC/GrantsOtherOrganizationsInd00
IRS990ScheduleC/MailingsMembersInd00
IRS990ScheduleC/MediaAdvertisementsInd00
IRS990ScheduleC/NotDescribedSection501c3Ind00
IRS990ScheduleC/OtherActivitiesAmt020000
IRS990ScheduleC/OtherActivitiesInd01
IRS990ScheduleC/PaidStaffOrManagementInd00
IRS990ScheduleC/PublicationsOrBroadcastInd00
IRS990ScheduleC/RalliesDemonstrationsInd00
IRS990ScheduleC/SupplementalInformationDetail/ExplanationTxt0CONTRACTED WITH A COMPANY TO PROVIDE LEGISLATIVE INFORMATION GATHERING AND LOBBYING.
IRS990ScheduleC/SupplementalInformationDetail/FormAndLineReferenceDesc0PART II-B, LINE 1:
IRS990ScheduleC/TotalLobbyingExpendituresAmt020000
IRS990ScheduleC/VolunteersInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt021101
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035278
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt056379
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt05881250
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11047
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES - PENSION
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED OUTFLOWS OF RESOURCES - OPEB
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt064441
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt112171055
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt29583161
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3668710
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0COMPENSATED ABSENCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED INFLOW OF RESOURCES - RELATED TO PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3OTHER POSTEMPLOYMENT BENEFITS
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL AND THE BUILDING COMPANY HAVE NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt021101
IRS990ScheduleD/TotalBookValueOtherAssetsAmt05882297

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$11,735,352
Liabilities
$24,218,027
Net assets
-$12,482,675
Revenue
$19,726,777
Expenses
$19,452,074
Net income
$274,703
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$6.44$15.5$9.03$15.8$15.9$0.10
2023Detailed filing. Detailed filing data is available for this year.$8.33$18.5$10.2$17.0$17.7$0.72
2022Detailed filing. Detailed filing data is available for this year.$11.3$22.7$11.4$19.3$19.2$0.06
2021Detailed filing. Detailed filing data is available for this year.$11.7$24.2$12.5$19.7$19.5$0.27
2020Detailed filing. Detailed filing data is available for this year.$15.6$26.6$11.0$20.6$22.0$1.34
2019Detailed filing. Detailed filing data is available for this year.$21.2$30.9$9.68$20.5$17.9$2.59
2018Detailed filing. Detailed filing data is available for this year.$24.2$36.4$12.3$21.3$26.7$5.40
2017Detailed filing. Detailed filing data is available for this year.$26.0$32.9$6.87$20.1$23.2$3.09
2016Detailed filing. Detailed filing data is available for this year.$5.96$9.74$3.78$18.8$18.7$0.09
2015Detailed filing. Detailed filing data is available for this year.$6.61$10.5$3.87$17.2$16.5$0.71
2014Detailed filing. Detailed filing data is available for this year.$4.57$3.26$1.32$15.8$15.6$0.19
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.83$1.70$1.13$15.0
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$7.58$6.23$1.35$14.1
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.27$4.42$0.85$12.2
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.64$4.03$0.62$10.5