Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
16th percentile
Higher net margin than 16% of similar nonprofits.
Top Officer Pay
54th percentile
Higher top officer pay than 54% of similar nonprofits.
Top officer pay equals 1.7% of source-year revenue.
Asset Growth
11th percentile
Faster asset growth than 11% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Assets
Down$12,093,003
Down $1,188,064 (-8.9%) from 2017
Net Assets
Down-$770,746
Down $1,014,897 (-416%) from 2017
Liabilities
Down$12,863,749
Down $173,167 (-1.3%) from 2017
Revenue
Up$10,838,933
Up $144,717 (+1.4%) from 2017
Expenses
Up$11,853,830
Up $185,338 (+1.6%) from 2017
Net Income
Down-$1,014,897
Down $40,621 (-4.2%) from 2017
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.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $4,437,153 | $4,454,918 | ▲ $17,765 |
| Accounts Receivable | $1,237,803 | $1,492,573 | ▲ $254,770 |
| Land, Buildings, and Equipment, Net | $409,626 | $447,043 | ▲ $37,417 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $409,626 | $447,043 | ▲ $37,417 |
| Rtn Earn Endowment Incm Other Fnds | $165,737 | $165,635 | ▼ $102 |
| Prepaid Expenses and Deferred Charges | $100,833 | $158,509 | ▲ $57,676 |
| Savings and Temporary Cash Investments | $50,650 | $50,650 | → $0 |
| Cap Stk Tr Prin Current Funds | $-331,212 | $-1,383,424 | ▼ $1,052,212 |
| Total Assets | $13,281,067 | $12,093,003 | ▼ $1,188,064 |
| Other Assets Total | $7,045,002 | $5,489,310 | ▼ $1,555,692 |
| Liabilities | |||
| Other Liabilities | $12,334,981 | $12,041,094 | ▼ $293,887 |
| Accounts Payable and Accrued Expenses | $651,285 | $772,005 | ▲ $120,720 |
| Escrow Account Liability | $50,650 | $50,650 | → $0 |
| Total Liabilities | $13,036,916 | $12,863,749 | ▼ $173,167 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $244,151 | $-770,746 | ▼ $1,014,897 |
| Total Liabilities and Net Assets / Fund Balance | $13,281,067 | $12,093,003 | ▼ $1,188,064 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $386,627 | $120,202 | $506,829 |
| Equipment | $60,416 | $59,432 | $119,848 |
| Other Assets Org | $5,489,310 | - | - |
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Samuel Yigzaw | Interim Executive Director | FT | $179,359 | $6,231 | $185,590 |
| William Wilson | Executive Director | FT | $159,126 | $5,064 | $164,190 |
| Neliya Tkachenko | Director/Teacher | FT | $50,851 | $6,231 | $57,082 |
| Name | Title |
|---|---|
| Daniel McGrath | Chair |
| Brian Swerine | Director |
| Mohamed Abdille | Director |
| Shannon Tanghe | Director |
| Mary Tate | Secretary |
| Denise Toussaint | Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Minnehaha Transportation | Transportation Contractor | 2507 Walnut Street, Roseville, MN 55113 | $931,149 |
| CKC Good Food | Food Service Catering | PO Box 431419, Minneapolis, MN 55075 | $554,309 |
| Harris Mechanical Services LLC | HVAC Contractor | 8242 Solutions Center, Chicago, IL 60677 | $232,212 |
| Grade Power | Tutoring | 2800 Rustic Place, Little Canada, MN 55117 | $195,850 |
| BerganKDV | Finance Consultant | 22488 Chippendale Ave, Farmington, MN 55024 | $123,528 |
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $7,274,261 |
| Other Expenses | $4,512,597 |
| Grants and Similar Amounts Paid | $31,700 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $3,741,281 | $571,890 | - | $4,313,171 |
| Occupancy | $1,465,220 | $3,250 | - | $1,468,470 |
| Pension Plan Contributions | $1,281,714 | $170,394 | - | $1,452,108 |
| Other Employee Benefits | $609,386 | $179,189 | - | $788,575 |
| Fees for Services Other | $438,085 | $272,278 | - | $710,363 |
| Office Expenses | $374,005 | $58,982 | - | $432,987 |
| Current Officers, Directors, Trustees, and Key Employees | $52,506 | $351,858 | - | $404,364 |
| Payroll Taxes | $255,176 | $60,867 | - | $316,043 |
| Fees for Services Accounting | - | $143,623 | - | $143,623 |
| Information Technology | $21,004 | $61,349 | - | $82,353 |
| Depreciation Depletion | $34,423 | $10,940 | - | $45,363 |
| Conferences and Meetings | $38,103 | $815 | - | $38,918 |
| Insurance | - | $37,104 | - | $37,104 |
| Benefits to Members | $35,272 | - | - | $35,272 |
| Grants to Domestic Individuals | $31,700 | - | - | $31,700 |
| Other Expenses | $26,371 | $28,330 | - | $26,371 |
| All Other Expenses | $8,515 | - | - | $8,515 |
| Fees for Services Legal | - | $7,560 | - | $7,560 |
| Total Functional Expenses | $9,895,401 | $1,958,429 | $0 | $11,853,830 |
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $11,853,830 |
| Total Expenses per Audited Statements | $11,834,710 |
| Expenses per Audited Statements | $10,739,373 |
| Expenses Not Reported on Financial Statements | $1,114,457 |
| Other Expense Adjustments | $1,114,457 |
| Expenses Not Reported on Form 990 | $1,095,337 |
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
| Liability | Amount |
|---|---|
| Net Pension Liabilitiy - PERA & TRA | $10,008,529 |
| Pension Plan Deferments | $2,032,565 |
“A copy of the finished 990 report will be sent to the Executive Director and the Board Chair. An electronic copy will go to the school board after it is mailed to the IRS.”
“All Directors are required to annually sign a conflict of interest disclosure statement.”
“The organization's Executive Director's salaries are determined by comparability data and approved by the board.”
“The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
“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.”
“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.”
“Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no other transactions noted.”
“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 2018 was Audubon Center of the North Woods.”
“The organization holds funds related to scholarship's in a private-purpose trust fund.”
“The funds are held and recorded as cash and an escrow or custodial account liability.”
“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, 2018.”
“Revenue reported by related party - Higher Ground Building Company 1,126,687.”
“Rent received from related party netted in the Financial Statements 1,114,457.”
“Expenses reported by related party - Higher Ground Building Company 1,095,337.”
“Rent paid to related party netted in the Financial Statements 1,114,457.”
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/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 651285 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 772005 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 1237803 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 1492573 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Provide educational programs for grades K-12 in compliance with Minnesota public education. |
| IRS990/AllOtherContributionsAmt | 0 | 28000 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 8515 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 8515 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BenefitsToMembersGrp/ProgramServicesAmt | 0 | 35272 |
| IRS990/BenefitsToMembersGrp/TotalAmt | 0 | 35272 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | Samuel Yigzaw |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6516451000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1381 Marshall Avenue |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Saint Paul |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55104 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -331212 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -1383424 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 4437153 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 4454918 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 6 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 351858 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 52506 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 404364 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 815 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 38103 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 38918 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 1 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 931149 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 1 | 554309 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 2 | 232212 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 3 | 195850 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 4 | 123528 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | 2507 Walnut Street |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | PO Box 431419 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 2 | 8242 Solutions Center |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 3 | 2800 Rustic Place |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 4 | 22488 Chippendale Ave |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Roseville |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 1 | Minneapolis |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 2 | Chicago |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 3 | Little Canada |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 4 | Farmington |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 1 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 2 | IL |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 3 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 4 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 55113 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 1 | 55075 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 2 | 60677 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 3 | 55117 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 4 | 55024 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Minnehaha Transportation |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 1 | CKC Good Food |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 2 | Harris Mechanical Services LLC |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 3 | Grade Power |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 4 | BerganKDV |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Transportation Contractor |
| IRS990/ContractorCompensationGrp/ServicesDesc | 1 | Food Service Catering |
| IRS990/ContractorCompensationGrp/ServicesDesc | 2 | HVAC Contractor |
| IRS990/ContractorCompensationGrp/ServicesDesc | 3 | Tutoring |
| IRS990/ContractorCompensationGrp/ServicesDesc | 4 | Finance Consultant |
| IRS990/CreditCounselingInd | 0 | 1 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 35272 |
| IRS990/CYContributionsGrantsAmt | 0 | 1081694 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 31700 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 4512597 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 9757239 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -1014897 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 7274261 |
| IRS990/CYTotalExpensesAmt | 0 | 11853830 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 10838933 |
| IRS990/DAFExcessBusinessHoldingsInd | 0 | 0 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 10940 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 34423 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 45363 |
| IRS990/Desc | 0 | The goal is to encourage student's maximum intellectual and leadership development to meet 21st century standards of education through concerted pre 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. During the fiscal year ended June 30, 2018 the Academy served an estimated 822 students. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DistributionToDonorInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 0 |
| IRS990/EmployeeCnt | 0 | 183 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/EscrowAccountLiabilityGrp/BOYAmt | 0 | 50650 |
| IRS990/EscrowAccountLiabilityGrp/EOYAmt | 0 | 50650 |
| IRS990/ExpenseAmt | 0 | 9895401 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditPerformedInd | 0 | 1 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 1 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 143623 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 143623 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 7560 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 7560 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 272278 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 438085 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 710363 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form1098CFiledInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form8899Filedind | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/KeyEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 6231 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 5064 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 6231 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Daniel McGrath |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Denise Toussaint |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Neliya Tkachenko |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Mary Tate |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Mohamed Abdille |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Brian Swerine |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Shannon Tanghe |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | William Wilson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Samuel Yigzaw |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 50851 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 159126 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 179359 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Director/Teacher |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Secretary |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Interim Executive Director |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 1997 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 1053694 |
| IRS990/GrantAmt | 0 | 31700 |
| IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt | 0 | 31700 |
| IRS990/GrantsToDomesticIndividualsGrp/TotalAmt | 0 | 31700 |
| IRS990/GrantsToIndividualsInd | 0 | 1 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 10838933 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 0 |
| IRS990/IndependentVotingMemberCnt | 0 | 6 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 2 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 61349 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 21004 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 82353 |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 37104 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 37104 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 26 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 179634 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 409626 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 447043 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 626677 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To 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/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 244151 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -770746 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 6 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 3250 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 1465220 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 1468470 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 58982 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 374005 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 432987 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 7045002 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 5489310 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 179189 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 609386 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 788575 |
| IRS990/OtherExpensesGrp/Desc | 0 | Transportation |
| IRS990/OtherExpensesGrp/Desc | 1 | Food |
| IRS990/OtherExpensesGrp/Desc | 2 | Mgmt Dues/Memberships |
| IRS990/OtherExpensesGrp/Desc | 3 | Field Trips |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 28330 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 922990 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 559650 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 26371 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 922990 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 559650 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 28330 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 26371 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 12334981 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 12041094 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 571890 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 3741281 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 4313171 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 60867 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 255176 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 316043 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 409626 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 447043 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 170394 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1281714 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1452108 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 100833 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 158509 |
| IRS990/PrincipalOfficerNm | 0 | Samuel Yigzaw |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Federal and State Sources |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Educational Purposes |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 9741986 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 15253 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 9741986 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 15253 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 30853 |
| IRS990/PYContributionsGrantsAmt | 0 | 1141786 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 12800 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 4574525 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9552430 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -974276 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 7050314 |
| IRS990/PYTotalExpensesAmt | 0 | 11668492 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 10694216 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1014897 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 1 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 9757239 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 165737 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 165635 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 50650 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 50650 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/AgentTrusteeEtcInd | 0 | 1 |
| IRS990ScheduleD/BeginningBalanceAmt | 0 | 50650 |
| IRS990ScheduleD/EndingBalanceAmt | 0 | 50650 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 60416 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 59432 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 119848 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 1095337 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1114457 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 10739373 |
| IRS990ScheduleD/ExplanationProvidedInd | 0 | X |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/InclEscrowCustodialAcctLiabInd | 0 | 1 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 386627 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 120202 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 506829 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 5489310 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Pension Plan Deferments |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 1095337 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1114457 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 2032565 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 10008529 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Pension Plan Deferments |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net Pension Liabilitiy - PERA & TRA |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 1126687 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 1114457 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 1126687 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 1114457 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 9724476 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The organization holds funds related to scholarship's in a private-purpose trust fund. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | The funds are held and recorded as cash and an escrow or custodial account liability. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 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, 2018. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | Revenue reported by related party - Higher Ground Building Company 1,126,687. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 4 | Rent received from related party netted in the Financial Statements 1,114,457. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 5 | Expenses reported by related party - Higher Ground Building Company 1,095,337. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 6 | Rent paid to related party netted in the Financial Statements 1,114,457. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part IV, Line 1b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part IV, Line 2b: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Part XI, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 447043 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 5489310 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 11853830 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 12041094 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 10838933 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 10851163 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 11834710 |
| IRS990ScheduleE/ComplianceWithRevProc7550Ind | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthltProgInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPlcyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActyInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceSchsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd | 0 | 0 |
| IRS990ScheduleE/GovernmentFinancialAidRcvdInd | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRvkdInd | 0 | 0 |
| IRS990ScheduleE/MaintainCpyOfAllSolInd | 0 | 1 |
| IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/MaintainRacialCompRecsInd | 0 | 1 |
| IRS990ScheduleE/MaintainScholarshipsRecsInd | 0 | 1 |
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Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.