Civic Intelligence

Higher Ground Academy

990 • Fiscal year 2022 • EIN 41-1886212

Jul 01, 2021 to Jun 30, 2022 • Filed on May 15, 2023

Organization Profilewww.hgacademy.org
1381 Marshall AveSt Paul, MN 55104

(651) 645-1000

Siviq Scores

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

Liabilities / Assets

84th percentile

0.69x

Higher debt load relative to assets than 84% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Liabilities / Revenue

72nd percentile

0.59x

Higher debt load relative to revenue than 72% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Net Margin

65th percentile

15%

Higher net margin than 65% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Top Officer Pay

64th percentile

$222,260

Higher top officer pay than 64% of similar nonprofits.

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

2022 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2022

Asset Growth

79th percentile

19%

Faster asset growth than 79% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Revenue Growth

73rd percentile

21%

Faster revenue growth than 73% of similar nonprofits.

2022 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets84th percentile

Assets

Up

$16,745,157

Up $2,621,268 (+19%) from 2021

Net Assets

Up

$5,110,018

Up $2,951,239 (+137%) from 2021

Liabilities

Down

$11,635,139

Down $329,971 (-2.8%) from 2021

Revenue And Expenses
Liabilities / Revenue72nd percentileNet Margin65th percentile

Revenue

Up

$19,599,738

Up $3,438,259 (+21%) from 2021

Expenses

Up

$16,627,339

Up $1,743,058 (+12%) from 2021

Net Income

Up

$2,972,399

Up $1,695,201 (+133%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth79th 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

2022

Assets$16,745,157
Liabilities$11,635,139
Net Assets$5,110,018
Open 2022 Filing

Operations Trend

Revenue Growth73rd 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

2022

Revenue$19,599,738
Expenses$16,627,339
Net Income$2,972,399
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2021 to Jun 30, 2022
Signed
May 15, 2023
Return Version
2021v4.2
Gross Receipts
$19,599,738
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.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$7,543,886$8,954,412▲ $1,410,526
Cap Stk Tr Prin Current Funds$1,128,481$2,392,701▲ $1,264,220
Accounts Receivable$2,259,068$2,139,199▼ $119,869
Rtn Earn Endowment Incm Other Fnds$50,650$1,576,450▲ $1,525,800
Land, Buildings, and Equipment, Net$979,648$1,140,867▲ $161,219
Pd in Cap Srpls Land Bldg Eqp Fund$979,648$1,140,867▲ $161,219
Prepaid Expenses and Deferred Charges$46,471$106,919▲ $60,448
Total Assets$14,123,889$16,745,157▲ $2,621,268
Other Assets Total$3,294,816$4,403,760▲ $1,108,944
Liabilities
Other Liabilities$10,753,251$10,273,017▼ $480,234
Accounts Payable and Accrued Expenses$1,211,859$1,362,122▲ $150,263
Total Liabilities$11,965,110$11,635,139▼ $329,971
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,158,779$5,110,018▲ $2,951,239
Total Liabilities and Net Assets / Fund Balance$14,123,889$16,745,157▲ $2,621,268

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$771,621$425,604$1,197,225
Leasehold Improvements$369,246$255,148$624,394
Other Assets Org$4,403,760--
Compensation and Service Providers
Top Officer Pay64th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel YigzawExecutive DirectorFT$197,334$24,926$222,260
Neliya TkachenkoMember/TeacherFT$60,473$8,098$68,571

Board Members and Trustees

NameTitle
Daniel McGrathChair
Abdirashid MuseVice Chair
Brian SwerineMember
Shannon TangheMember
Mary TateSecretary
Denise ToussaintTreasurer

Highest Paid Contractors

ContractorServicesLocationCompensation
Pride Transportation Bus Service LLCTransportation Contractor45 Ivy Avenue West, St Paul, MN 55117$1,280,605
CKC Good FoodFood Service CateringPO Box 431419, Minneapolis, MN 55075$744,459
Harris Mechanical Services LLCHVAC Contractor8242 Solutions Center, Chicago, IL 60677$248,870
System4 of MinnesotaCleaning ContractorPO Box 44729, Eden Prairie, MN 55344$191,245
BerganKDVFinance Consultant22488 Chippendale Ave, Farmington, MN 55024$134,800
Revenue and Support

Revenue Composition

Contributions and Grants
$1,467,093
Program Service Revenue
$18,131,719
Investment Income
$926
Other Revenue
$0
All Other Contributions
$6,910
Change in Net Assets
$2,972,399
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$9,901,836
Other Expenses$6,675,253
Grants and Similar Amounts Paid$17,350
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,890,159$609,161-$7,499,320
Occupancy$2,428,936--$2,428,936
Fees for Services Other$1,070,902$22,825-$1,093,727
Other Employee Benefits$719,095$216,114-$935,209
Pension Plan Contributions$539,164$100,346-$639,510
Payroll Taxes$488,368$87,349-$575,717
Information Technology$389,573$43,601-$433,174
Current Officers, Directors, Trustees, and Key Employees$56,383$195,697-$252,080
Office Expenses$190,186$37,778-$227,964
Depreciation Depletion$211,426$15,202-$226,628
Fees for Services Accounting-$166,077-$166,077
Insurance-$81,770-$81,770
Benefits to Members$32,900--$32,900
Other Expenses$35,834$30,425-$30,425
Conferences and Meetings$30,181$75-$30,256
Grants to Domestic Individuals$17,350--$17,350
Fees for Services Legal-$5,000-$5,000
Fees for Services Management-$1,770-$1,770
All Other Expenses$-316,466$-37,609-$-354,075
Total Functional Expenses$15,051,758$1,575,581$0$16,627,339
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Pension plan deferments$5,716,115
Net pension liabilitiy - PERA & TRA$4,556,902
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

“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 key organization officer before it is sent 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 CEO and Executive Director 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

Filer Name
Higher Ground Academy
EIN
41-1886212
Phone
6516451000
Address
1381 Marshall Ave, St Paul, MN 55104

Signing Officer

Name
Samuel Yigzaw
Title
Executive Director
Phone
6516451000
Signed
2023-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Yigzaw
Formed
1997
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
6
Employees
213
Volunteers
20

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Ste 410, Minneapolis, MN 55416
Preparer
Victoria L Holinka
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 auditor 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 2022 was Osprey Wilds Environmental Learning Center.”

Financial Statement Notes

Part X, Line 2:

“Higher Ground Academy (the Academy) is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). The Academy is subject to tax on income from any unrelated business income. The Academy is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board Accounting Standards Codification 740-10. 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 IRS 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 effect 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 year-end. The Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Raw XML AppendixShowing 400 of 550 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.

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IRS990/Desc0The 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. During the fiscal year ended June 30, 2022 the Academy served an estimated 1,020 students.
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IRS990/Form990PartVIISectionAGrp/PersonNm4Denise Toussaint
IRS990/Form990PartVIISectionAGrp/PersonNm5Mary Tate
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IRS990/Form990PartVIISectionAGrp/TitleTxt0Executive Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Member/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member
IRS990/Form990PartVIISectionAGrp/TitleTxt3Member
IRS990/Form990PartVIISectionAGrp/TitleTxt4Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt5Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt6Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Chair
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IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt043601
IRS990/InformationTechnologyGrp/ProgramServicesAmt0389573
IRS990/InformationTechnologyGrp/TotalAmt0433174
IRS990/InsuranceGrp/ManagementAndGeneralAmt081770
IRS990/InsuranceGrp/TotalAmt081770
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IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0926
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IRS990/MembersOrStockholdersInd00
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IRS990/MinutesOfCommitteesInd01
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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
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IRS990/NetAssetsOrFundBalancesEOYAmt05110018
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IRS990/OccupancyGrp/TotalAmt02428936
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IRS990/OfficeExpensesGrp/ProgramServicesAmt0190186
IRS990/OfficeExpensesGrp/TotalAmt0227964
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IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
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IRS990/OtherAssetsTotalGrp/EOYAmt04403760
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0216114
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0719095
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0935209
IRS990/OtherExpensesGrp/Desc0Transportation
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Field trips
IRS990/OtherExpensesGrp/Desc3Management dues/members
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt030425
IRS990/OtherExpensesGrp/ProgramServicesAmt01468289
IRS990/OtherExpensesGrp/ProgramServicesAmt1799478
IRS990/OtherExpensesGrp/ProgramServicesAmt235834
IRS990/OtherExpensesGrp/TotalAmt01468289
IRS990/OtherExpensesGrp/TotalAmt1799478
IRS990/OtherExpensesGrp/TotalAmt235834
IRS990/OtherExpensesGrp/TotalAmt330425
IRS990/OtherLiabilitiesGrp/BOYAmt010753251
IRS990/OtherLiabilitiesGrp/EOYAmt010273017
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0609161
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06890159
IRS990/OtherSalariesAndWagesGrp/TotalAmt07499320
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt087349
IRS990/PayrollTaxesGrp/ProgramServicesAmt0488368
IRS990/PayrollTaxesGrp/TotalAmt0575717
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0979648
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01140867
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0100346
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0539164
IRS990/PensionPlanContributionsGrp/TotalAmt0639510
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt046471
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0106919
IRS990/PrincipalOfficerNm0Samuel Yigzaw
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Federal and state sources
IRS990/ProgramServiceRevenueGrp/Desc1Other educational purposes
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt018125023
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16696
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt018125023
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16696
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt08200
IRS990/PYContributionsGrantsAmt01496826
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt021100
IRS990/PYInvestmentIncomeAmt02564
IRS990/PYOtherExpensesAmt05722707
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt014662089
IRS990/PYRevenuesLessExpensesAmt01277198
IRS990/PYSalariesCompEmpBnftPaidAmt09132274
IRS990/PYTotalExpensesAmt014884281
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt016161479
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt02972399
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt018131719
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt050650
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt01576450
IRS990ScheduleA/SchoolInd0X
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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/AgentTrusteeEtcInd00
IRS990ScheduleD/BeginningBalanceAmt050650
IRS990ScheduleD/EndingBalanceAmt050650
IRS990ScheduleD/EquipmentGrp/BookValueAmt0771621
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0425604
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01197225
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0369246
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0255148
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0624394
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt04403760
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Pension plan deferments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt05716115
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt14556902
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Pension plan deferments
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net pension liabilitiy - PERA & TRA
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Higher Ground Academy (the Academy) is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). The Academy is subject to tax on income from any unrelated business income. The Academy is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board Accounting Standards Codification 740-10. 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 IRS 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 effect 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 year-end. The Academy is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
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IRS990ScheduleD/TotalBookValueOtherAssetsAmt04403760
IRS990ScheduleD/TotalLiabilityAmt010273017
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
IRS990ScheduleI/GrantRecordsMaintainedInd00
IRS990ScheduleI/GrantsOtherAsstToIndivInUSGrp/CashGrantAmt017350
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00

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Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$16,745,157
Liabilities
$11,635,139
Net assets
$5,110,018
Revenue
$19,599,738
Expenses
$16,627,339
Net income
$2,972,399
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