Civic Intelligence

Higher Ground Academy

990 • Fiscal year 2014 • EIN 41-1886212

Jul 01, 2013 to Jun 30, 2014 • Filed on May 07, 2015

Organization Profilewww.hgacademy.org
1381 Marshall Ave55104

(651) 645-1000

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.13x

Higher debt load relative to assets than 43% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Liabilities / Revenue

28th percentile

0.08x

Higher debt load relative to revenue than 28% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Net Margin

56th percentile

4.6%

Higher net margin than 56% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Top Officer Pay

72nd percentile

$176,029

Higher top officer pay than 72% of similar nonprofits.

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

2014 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2014

Asset Growth

73rd percentile

11%

Faster asset growth than 73% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2013 to 2014

Revenue Growth

44th percentile

2.0%

Faster revenue growth than 44% of similar nonprofits.

2014 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2012 to 2014

Balance Sheet
Liabilities / Assets43rd percentile

Assets

Up

$5,342,252

Up $522,022 (+11%) from 2013

Net Assets

Up

$4,639,594

Up $426,477 (+10%) from 2013

Liabilities

Up

$702,658

Up $95,545 (+16%) from 2013

Revenue And Expenses
Liabilities / Revenue28th percentileNet Margin56th percentile

Revenue

$9,177,649

No earlier filing loaded for comparison.

Expenses

Up

$8,751,172

Up $11,110 (+0.1%) from 2013

Net Income

$426,477

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

Asset Growth73rd percentile

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

$20M$15M$10M$5.0M$0-$5.0MAssets 2010: $3,615,041Liabilities 2010: $534,370Net Assets 2010: $3,080,6712010Assets 2011: $4,210,914Liabilities 2011: $704,353Net Assets 2011: $3,506,5612011Assets 2012: $4,269,853Liabilities 2012: $666,192Net Assets 2012: $3,603,6612012Assets 2013: $4,820,230Liabilities 2013: $607,113Net Assets 2013: $4,213,1172013Assets 2014: $5,342,252Liabilities 2014: $702,658Net Assets 2014: $4,639,5942014Assets 2015: $6,233,171Liabilities 2015: $5,229,509Net Assets 2015: $1,003,6622015Assets 2016: $6,610,904Liabilities 2016: $5,392,477Net Assets 2016: $1,218,4272016Assets 2017: $13,281,067Liabilities 2017: $13,036,916Net Assets 2017: $244,1512017Assets 2018: $12,093,003Liabilities 2018: $12,863,749Net Assets 2018: -$770,7462018Assets 2019: $11,530,136Liabilities 2019: $10,629,527Net Assets 2019: $900,6092019Assets 2020: $10,726,673Liabilities 2020: $9,845,092Net Assets 2020: $881,5812020Assets 2021: $14,123,889Liabilities 2021: $11,965,110Net Assets 2021: $2,158,7792021Assets 2022: $16,745,157Liabilities 2022: $11,635,139Net Assets 2022: $5,110,0182022Assets 2023: $18,470,121Liabilities 2023: $11,294,044Net Assets 2023: $7,176,0772023Assets 2024: $18,075,430Liabilities 2024: $10,414,496Net Assets 2024: $7,660,9342024Assets 2025: $18,453,608Liabilities 2025: $10,230,709Net Assets 2025: $8,222,8992025

Highlighted filing

2014

Assets$5,342,252
Liabilities$702,658
Net Assets$4,639,594
Open 2014 Filing

Operations Trend

Revenue Growth44th percentile

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

$30M$20M$10M$0-$10MExpenses 2010: $7,833,2372010Expenses 2011: $8,150,0382011Revenue 2012: $8,826,466Expenses 2012: $8,729,366Net Income 2012: $97,1002012Expenses 2013: $8,740,0622013Revenue 2014: $9,177,649Expenses 2014: $8,751,172Net Income 2014: $426,4772014Revenue 2015: $9,710,215Expenses 2015: $9,301,179Net Income 2015: $409,0362015Revenue 2016: $10,227,782Expenses 2016: $10,013,017Net Income 2016: $214,7652016Revenue 2017: $10,694,216Expenses 2017: $11,668,492Net Income 2017: -$974,2762017Revenue 2018: $10,838,933Expenses 2018: $11,853,830Net Income 2018: -$1,014,8972018Revenue 2019: $11,090,410Expenses 2019: $9,419,055Net Income 2019: $1,671,3552019Revenue 2020: $14,107,981Expenses 2020: $14,177,659Net Income 2020: -$69,6782020Revenue 2021: $16,161,479Expenses 2021: $14,884,281Net Income 2021: $1,277,1982021Revenue 2022: $19,599,738Expenses 2022: $16,627,339Net Income 2022: $2,972,3992022Revenue 2023: $19,189,915Expenses 2023: $17,123,856Net Income 2023: $2,066,0592023Revenue 2024: $19,768,393Expenses 2024: $19,283,536Net Income 2024: $484,8572024Revenue 2025: $20,573,848Expenses 2025: $20,011,883Net Income 2025: $561,9652025

Highlighted filing

2014

Revenue$9,177,649
Expenses$8,751,172
Net Income$426,477
Open 2014 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
May 7, 2015
Return Version
2013v4.0
Gross Receipts
$9,177,649
Mission and Program Overview

Mission

To prepare students to become successful, ethical, and responsible citizens who are ready for all the challenges of the twenty-first century. To that end, students graduating from the academy will be college ready, stewards of the environment, and ethical citizens who value hard work, honesty, integrity, equity, and diversity.

Provide educational programs for grades K-12 in compliance with Minnesota public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cap Stk Tr Prin Current Funds$4,031,653$4,426,908▲ $395,255
Cash and Non-Interest-Bearing Accounts$3,124,312$4,035,593▲ $911,281
Accounts Receivable$1,379,933$961,917▼ $418,016
Land, Buildings, and Equipment, Net$181,464$212,686▲ $31,222
Pd in Cap Srpls Land Bldg Eqp Fund$181,464$212,686▲ $31,222
Prepaid Expenses and Deferred Charges$83,871$81,406▼ $2,465
Savings and Temporary Cash Investments$50,650$50,650→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$4,820,230$5,342,252▲ $522,022
Liabilities
Accounts Payable and Accrued Expenses$556,463$652,008▲ $95,545
Escrow Account Liability$50,650$50,650→ $0
Total Liabilities$607,113$702,658▲ $95,545
Net Assets / Fund Balance
Total Net Assets Fund Balance$4,213,117$4,639,594▲ $426,477
Total Liabilities and Net Assets / Fund Balance$4,820,230$5,342,252▲ $522,022

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$108,333$33,838$142,171
Equipment$82,547$14,547$97,094
Buildings$21,806-$21,806
Compensation and Service Providers
Top Officer Pay72nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel YigzawDirector/School DirectorFT$156,960$19,069$176,029
William WilsonExecutive DirectorFT$163,457$6,482$169,939
Adulcadir MohamudBoard Member (resigned 2014)FT$85,198$15,244$100,442
Dr Ismail SamatarDirectorFT$77,485$22,210$99,695

Board Members and Trustees

NameTitle
Daniel McGrathChair
Ahmed YusufBoard Member (resigned 2014)
Robert LyonsSecretary
Obi EgwinTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Caravan Kids CateringFood Service Catering-$528,988
Minnehaha TransportationTransportation Contractor-$409,204
Monarch Bus CompanyTransportation Contractor-$161,781
Cole's Maintenance ServiceCustodial Contractor-$141,257
Beltz Kes Darling & AssociatesFinance Consultant-$118,608
Revenue and Support

Revenue Composition

Contributions and Grants
$1,038,338
Program Service Revenue
$8,139,311
Investment Income
$0
Other Revenue
$0
All Other Contributions
$102,618
Change in Net Assets
$426,477

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,091,500
Revenue Not Reported on Financial Statements
$1,086,149
Revenue Not Reported on Form 990
$1,086,263
Other Revenue Adjustments
$1,086,149
Total Revenue per Audited Statements
$9,177,763
Total Revenue per Form 990
$9,177,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,945,629
Other Expenses$3,766,346
Grants and Similar Amounts Paid$3,450
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,046,606$364,635-$3,411,241
Occupancy$1,383,771$33,633-$1,417,404
Fees for Services Other$461,434$163,139-$624,573
Other Employee Benefits$366,892$195,282-$562,174
Current Officers, Directors, Trustees, and Key Employees$96,591$353,139-$449,730
Payroll Taxes$224,617$47,791-$272,408
Pension Plan Contributions$209,915$40,161-$250,076
Office Expenses$217,550$20,624-$238,174
Fees for Services Accounting-$133,268-$133,268
Information Technology$94,191$20,071-$114,262
Benefits to Members$35,747--$35,747
Insurance-$34,408-$34,408
Other Expenses$30,080$16,277-$30,080
Depreciation Depletion$13,271--$13,271
Fees for Services Legal-$8,730-$8,730
Conferences and Meetings$7,244$16-$7,260
Grants to Domestic Individuals$3,450--$3,450
Fees for Services Management-$1,500-$1,500
Total Functional Expenses$7,318,498$1,432,674$0$8,751,172

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$8,809,673
Total Expenses per Form 990$8,751,172
Expenses per Audited Statements$7,665,023
Expenses Not Reported on Form 990$1,144,650
Expenses Not Reported on Financial Statements$1,086,149
Other Expense Adjustments$1,086,149
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
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 11

“A copy of the finished 990 report will be sent to the Executive Director and the School Director, who is on the board. An electronic copy will go to the key organization officer before it is mailed to the IRS.”

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

“All Directors are required to annually sign a conflict of interest disclosure statement.”

Form 990, Part VI, Section B, line 15

“The organization's Executive Director's salaries are determined by comparability data and approved by the board.”

Form 990, Part VI, Section C, line 19

“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”

FORM 990, PART VI, SECTION A, LINE 1B:

“Several members of the board are teachers at the Academy. Minnesota State Statute 124D.10 Subd. 4.(g) requires the board to have at least one employed or contracted teacher.”

Filing and Contact Details

Filer

EIN
41-1886212
Phone
6516451000

Signing Officer

Name
William Wilson
Title
Executive Director
Phone
6516451000
Signed
2015-05-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
William Wilson
Formed
1997
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
3
Employees
122
Volunteers
3

Preparer

Preparer
Thomas A Karnowski
Phone
9525450424
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 2C:

“The Board assumes responsibilty for oversight of the audit of its financial statements and selection of an indendent accountant annually. This process has not changed from the prior year.”

RELATED ORGANIZATION COMPENSATION:

“Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no other transactions noted.”

Authorizer

“The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2014 was the Concordia University.”

Financial Statement Notes

Part IV, Line 1B:

“The organization holds funds related to scholarship's in a private-purpose trust fund.”

Part IV, Line 2B:

“The funds are held and recorded as cash and an escrow or custodial account liability.”

Part X, Line 2:

“The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2014.”

Part XI, Line 2D - Other Adjustments:

“Revenue reported by related party - Higher Ground Building Company”

Part XI, Line 4B - Other Adjustments:

“Rent received from related party netted in financial statements”

Part XII, Line 2D - Other Adjustments:

“Expenses reported by related party - Higher Ground Building Company”

Part XII, Line 4B - Other Adjustments:

“Rent paid to related party netted in financial statements”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt1Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt2Director
IRS990/Form990PartVIISectionAGrp/TitleTxt3Director/School Director
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Board Member (resigned 2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Member (resigned 2014)
IRS990/Form990PartVIISectionAGrp/TitleTxt7Executive Director
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
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IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt05
IRS990/GovernmentGrantsAmt0935720
IRS990/GrantAmt03450
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt03450
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt03450
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt09177649
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt020071
IRS990/InformationTechnologyGrp/ProgramServicesAmt094191
IRS990/InformationTechnologyGrp/TotalAmt0114262
IRS990/InsuranceGrp/ManagementAndGeneralAmt034408
IRS990/InsuranceGrp/TotalAmt034408
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt027
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt048385
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0181464
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0212686
IRS990/LandBldgEquipCostOrOtherBssAmt0261071
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0To create socially committed, morally responsible, and ethnically diverse learning environment that values students individually and collectively. The goal is to encourage student's maximum intellectual and leadership development to meet 21st century standards of education through concerted preparation to pursue post secondary and post baccalaureate studies. It is intended that students graduating from Higher Ground Academy will be adequately prepared to assume leadership roles in their communities and in their fields of endeavor.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt04213117
IRS990/NetAssetsOrFundBalancesEOYAmt04639594
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt033633
IRS990/OccupancyGrp/ProgramServicesAmt01383771
IRS990/OccupancyGrp/TotalAmt01417404
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt020624
IRS990/OfficeExpensesGrp/ProgramServicesAmt0217550
IRS990/OfficeExpensesGrp/TotalAmt0238174
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0195282
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0366892
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0562174
IRS990/OtherExpensesGrp/Desc0Transportation
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Miscellaneous
IRS990/OtherExpensesGrp/Desc3Field Trips
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt016277
IRS990/OtherExpensesGrp/ProgramServicesAmt0600469
IRS990/OtherExpensesGrp/ProgramServicesAmt1497694
IRS990/OtherExpensesGrp/ProgramServicesAmt228976
IRS990/OtherExpensesGrp/ProgramServicesAmt330080
IRS990/OtherExpensesGrp/TotalAmt0600469
IRS990/OtherExpensesGrp/TotalAmt1497694
IRS990/OtherExpensesGrp/TotalAmt245253
IRS990/OtherExpensesGrp/TotalAmt330080
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0364635
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03046606
IRS990/OtherSalariesAndWagesGrp/TotalAmt03411241
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt047791
IRS990/PayrollTaxesGrp/ProgramServicesAmt0224617
IRS990/PayrollTaxesGrp/TotalAmt0272408
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0181464
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0212686
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt040161
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0209915
IRS990/PensionPlanContributionsGrp/TotalAmt0250076
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt083871
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt081406
IRS990/PrincipalOfficerNm0William Wilson
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Federal and State Sour
IRS990/ProgramServiceRevenueGrp/Desc1Other Educational Purp
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08111969
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt127342
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08111969
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt127342
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt034477
IRS990/PYContributionsGrantsAmt01053550
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt09050
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt03654761
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08295968
IRS990/PYRevenuesLessExpensesAmt0609456
IRS990/PYSalariesCompEmpBnftPaidAmt05041774
IRS990/PYTotalExpensesAmt08740062
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09349518
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0426477
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08139311
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990/SavingsAndTempCashInvstGrp/BOYAmt050650
IRS990/SavingsAndTempCashInvstGrp/EOYAmt050650
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
IRS990ScheduleD/AgentTrusteeEtcInd01
IRS990ScheduleD/BeginningBalanceAmt050650
IRS990ScheduleD/BuildingsGrp/BookValueAmt021806
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt021806
IRS990ScheduleD/EndingBalanceAmt050650
IRS990ScheduleD/EquipmentGrp/BookValueAmt082547
IRS990ScheduleD/EquipmentGrp/DepreciationAmt014547
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt097094
IRS990ScheduleD/ExpensesNotReportedAmt01144650
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01086149
IRS990ScheduleD/ExpensesSubtotalAmt07665023
IRS990ScheduleD/ExplanationProvidedInd0X
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd01
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0108333
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt033838
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0142171
IRS990ScheduleD/OtherExpensesIncludedAmt01144650
IRS990ScheduleD/OtherExpensesNotIncludedAmt01086149
IRS990ScheduleD/OtherRevenueAmt01086263
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01086149
IRS990ScheduleD/RevenueNotReportedAmt01086263
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01086149
IRS990ScheduleD/RevenueSubtotalAmt08091500
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The organization holds funds related to scholarship's in a private-purpose trust fund.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The funds are held and recorded as cash and an escrow or custodial account liability.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2014.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Revenue reported by related party - Higher Ground Building Company
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Rent received from related party netted in financial statements
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt5Expenses reported by related party - Higher Ground Building Company
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt6Rent paid to related party netted in financial statements
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part IV, Line 1b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part IV, Line 2b:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc5Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc6Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0212686
IRS990ScheduleD/TotalExpensesPerForm990Amt08751172
IRS990ScheduleD/TotalRevenuePerForm990Amt09177649
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt09177763
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08809673
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The schools non-discrimination policy is included in school brochures and will be widely distributed.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The school receives state and federal aid for the purpose of educating students.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6

Document Assets

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Filings

Displayed year

2014 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,342,252
Liabilities
$702,658
Net assets
$4,639,594
Revenue
$9,177,649
Expenses
$8,751,172
Net income
$426,477
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$18.5$10.2$8.22$20.6$20.0$0.56
2024Detailed filing. Detailed filing data is available for this year.$18.1$10.4$7.66$19.8$19.3$0.48
2023Detailed filing. Detailed filing data is available for this year.$18.5$11.3$7.18$19.2$17.1$2.07
2022Detailed filing. Detailed filing data is available for this year.$16.7$11.6$5.11$19.6$16.6$2.97
2021Detailed filing. Detailed filing data is available for this year.$14.1$12.0$2.16$16.2$14.9$1.28
2020Detailed filing. Detailed filing data is available for this year.$10.7$9.85$0.88$14.1$14.2$0.07
2019Detailed filing. Detailed filing data is available for this year.$11.5$10.6$0.90$11.1$9.42$1.67
2018Detailed filing. Detailed filing data is available for this year.$12.1$12.9$0.77$10.8$11.9$1.01
2017Detailed filing. Detailed filing data is available for this year.$13.3$13.0$0.24$10.7$11.7$0.97
2016Detailed filing. Detailed filing data is available for this year.$6.61$5.39$1.22$10.2$10.0$0.21
2015Detailed filing. Detailed filing data is available for this year.$6.23$5.23$1.00$9.71$9.30$0.41
2014Detailed filing. Detailed filing data is available for this year.$5.34$0.70$4.64$9.18$8.75$0.43
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.82$0.61$4.21$8.74
2012Summary only. Only limited summary data is available for this year.$4.27$0.67$3.60$8.83$8.73$0.10
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$4.21$0.70$3.51$8.15
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.53$3.08$7.83