Civic Intelligence

Higher Ground Academy

990 • Fiscal year 2024 • EIN 41-1886212

Jul 01, 2023 to Jun 30, 2024 • Filed on Jan 13, 2025

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

80th percentile

0.58x

Higher debt load relative to assets than 80% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Liabilities / Revenue

70th percentile

0.53x

Higher debt load relative to revenue than 70% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Net Margin

45th percentile

2.5%

Higher net margin than 45% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Top Officer Pay

62nd percentile

$222,855

Higher top officer pay than 62% of similar nonprofits.

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

2024 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2024

Asset Growth

24th percentile

-2.1%

Faster asset growth than 24% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Revenue Growth

39th percentile

3.0%

Faster revenue growth than 39% of similar nonprofits.

2024 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2023 to 2024

Assets

Down

$18,075,430

Down $394,691 (-2.1%) from 2023

Net Assets

Up

$7,660,934

Up $484,857 (+6.8%) from 2023

Liabilities

Down

$10,414,496

Down $879,548 (-7.8%) from 2023

Revenue

Up

$19,768,393

Up $578,478 (+3.0%) from 2023

Expenses

Up

$19,283,536

Up $2,159,680 (+13%) from 2023

Net Income

Down

$484,857

Down $1,581,202 (-77%) from 2023

Historical Trend

Balance Sheet Trend

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

2024

Assets$18,075,430
Liabilities$10,414,496
Net Assets$7,660,934

Operations Trend

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

2024

Revenue$19,768,393
Expenses$19,283,536
Net Income$484,857
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
Jan 13, 2025
Return Version
2023v6.0
Gross Receipts
$19,768,393
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
Savings and Temporary Cash Investments$8,585,033$10,614,203▲ $2,029,170
Cap Stk Tr Prin Current Funds$6,245,040$6,856,191▲ $611,151
Pledges and Grants Receivable$3,819,659$1,984,222▼ $1,835,437
Land, Buildings, and Equipment, Net$1,248,635$1,107,983▼ $140,652
Pd in Cap Srpls Land Bldg Eqp Fund$1,060,969$970,521▼ $90,448
Cash and Non-Interest-Bearing Accounts$138,061--
Accounts Receivable$42,369$127,024▲ $84,655
Prepaid Expenses and Deferred Charges$80,457$86,195▲ $5,738
Rtn Earn Endowment Incm Other Fnds$-129,932$-165,778▼ $35,846
Total Assets$18,470,121$18,075,430▼ $394,691
Other Assets Total$4,555,907$4,155,803▼ $400,104
Liabilities
Other Liabilities$9,624,496$8,822,149▼ $802,347
Accounts Payable and Accrued Expenses$1,481,882$1,454,885▼ $26,997
Unsecured Notes Loans Payable$187,666$137,462▼ $50,204
Total Liabilities$11,294,044$10,414,496▼ $879,548
Net Assets / Fund Balance
Total Net Assets Fund Balance$7,176,077$7,660,934▲ $484,857
Total Liabilities and Net Assets / Fund Balance$18,470,121$18,075,430▼ $394,691

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$602,828$858,791$1,461,619
Leasehold Improvements$315,328$328,044$643,372
Other Land Buildings$158,080$120,911$278,991
Buildings$31,747$5,153$36,900
Other Assets Org$1,486,138--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Samuel YigzawExecutive DirectorFT$196,700$26,155$222,855
Liban AhmedBoard Member-$63,275$13,904$77,179
Neliya TkachenkoBoard MemberFT$68,397$8,378$76,775

Board Members and Trustees

NameTitle
Daniel McgrathChair
Denise ToussaintVice Chair/treasurer
Mary TateBoard Member
Shannon TangheBoard Member
Brian SwerineSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Pride Transportation Bus Service LLCTransportation Service45 IVY AVENUE WEST, St Paul, MN 55117$1,548,358
HarrisMaintenance Agreement Service909 MONTREAL CIRCLE, St Paul, MN 55102$297,784
The Sanneh FoundationMentorship Service2090 CONWAY STREET, St Paul, MN 55119$145,695
Bella Cleaning Service LLCCleaning Service2045 7TH AVENUE EAST APT 2D, St Paul, MN 55109$136,425
Bergankdv Outsourced Services LLCFinancial Management And Accounting Serv22488 CHIPPENDALE AVENUE WEST, Farmington, MN 55024$134,650
Revenue and Support

Revenue Composition

Contributions and Grants
$19,576,339
Program Service Revenue
$42,324
Investment Income
$149,730
Other Revenue
$0
All Other Contributions
$103,206
Change in Net Assets
$484,857
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$10,954,518
Other Expenses$8,329,018
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$6,894,729$858,714-$7,753,443
Fees for Services Other$1,996,099$1,592,400-$3,588,499
Occupancy-$2,300,850-$2,300,850
Pension Plan Contributions$1,101,835$36,566-$1,138,401
Other Employee Benefits$948,109$164,176-$1,112,285
Payroll Taxes$463,235$143,093-$606,328
Current Officers, Directors, Trustees, and Key Employees$157,219$186,842-$344,061
Fees for Services Accounting$176,400--$176,400
All Other Expenses$156,153$4,818-$160,971
Depreciation Depletion$40,951$99,701-$140,652
Other Expenses$117,950--$117,950
Travel$34,778$30,540-$65,318
Information Technology$41,395--$41,395
Insurance-$17,630-$17,630
Fees for Services Legal$1,375--$1,375
Total Functional Expenses$13,848,206$5,435,330$0$19,283,536
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

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

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$8,019,071
Deferred Inflows - Pensions$803,078
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
Yes
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 6

The members of the school are its staff, students and the families that they serve all members are able to participate in election of board members.

Form 990, Part VI, Section A, Line 7A

Staff members employed at the school, members of othe board of directors, and all parents or legal guardians of children enrolled in the school are the voters are eligible to elect the members of the school's board of directors.

Form 990, Part VI, Section A, Line 7B

Amendments to the by-laws can only be made by a majority vote of voting members at a membership meeting.

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

A draft of the form 990 will be reviewed by the executive director and controller. After reivisions, if any, a copy will be provided to each member of the board of directors for their review before the form is filed with the irs.

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

The board members annually complete a conflict of interest statement. Board members are reminded periodically of conflict of interest obligations, including the requirement to recuse from disussion and vote on any item that would fall into the conflict of interest category. If there would be board deliberations/decisions involving a person with a conflict of interest, the board would document the conflict and the affected board member(s) would excuse themselves from the discussion and voting on these matters. All proceedings related to conflicts of interest are documented in the meeting minutes.

Form 990, Part VI, Section B, Line 15

An annual market analysis is used to determine the compensation of the executive director, other officers, and all employees as part of the annual budgeting process conducted by the board of directors. The last review compensation was done in 2014 for teachers and the executive director.

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 on the organization's website and by request.

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
2025-01-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Samuel Yigzaw
Formed
1997
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
4
Employees
102
Volunteers
10

Preparer

Firm
SCHLENNER WENNER & CO CPA'S PA
Address
630 ROOSEVELT RD STE 201, ST CLOUD, MN 56301
Preparer
Shelley M Gaetz
Phone
3202510286
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Other professional fees: program service expenses 1,996,099. Management and general expenses 1,592,400. Fundraising expenses 0. Total expenses 3,588,499.

Financial Statement Notes

PART X, LINE 2:

The school is recognized by the internal revenue service as a not-for-profit organization under irs code section 501(c)(3). Due to the not-for-profit nature and provisions of the school, all income and expenses attributable to the mission of the school are tax exempt and accordingly no provisions or liability for income taxes have been made in the financial statements and contributions to the school are tax deductible to donors as allowed by irs regulations. However, the school is to pay state and federal income taxes on unrelated business income. If the school were to engage in any activities that resulted in unrelated business income, a tax would be assessed on that activity. The school is open and subject to examination generally for three years after the filing date.

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2VICE CHAIR/TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01997
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt019473133
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt019768393
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ProgramServicesAmt041395
IRS990/InformationTechnologyGrp/TotalAmt041395
IRS990/InsuranceGrp/ManagementAndGeneralAmt017630
IRS990/InsuranceGrp/TotalAmt017630
IRS990/InvestmentIncomeGrp/ExclusionAmt0149730
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt0149730
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt034
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01312899
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01248635
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01107983
IRS990/LandBldgEquipCostOrOtherBssAmt02420882
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO 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.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt07176077
IRS990/NetAssetsOrFundBalancesEOYAmt07660934
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt02300850
IRS990/OccupancyGrp/TotalAmt02300850
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt04555907
IRS990/OtherAssetsTotalGrp/EOYAmt04155803
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0164176
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0948109
IRS990/OtherEmployeeBenefitsGrp/TotalAmt01112285
IRS990/OtherExpensesGrp/Desc0FOOD
IRS990/OtherExpensesGrp/Desc1NON-INSTRUCTIONAL SUPPL
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc3FURNITURE AND EQUIPMENT
IRS990/OtherExpensesGrp/ProgramServicesAmt01027549
IRS990/OtherExpensesGrp/ProgramServicesAmt1427664
IRS990/OtherExpensesGrp/ProgramServicesAmt2262765
IRS990/OtherExpensesGrp/ProgramServicesAmt3117950
IRS990/OtherExpensesGrp/TotalAmt01027549
IRS990/OtherExpensesGrp/TotalAmt1427664
IRS990/OtherExpensesGrp/TotalAmt2262765
IRS990/OtherExpensesGrp/TotalAmt3117950
IRS990/OtherLiabilitiesGrp/BOYAmt09624496
IRS990/OtherLiabilitiesGrp/EOYAmt08822149
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0858714
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt06894729
IRS990/OtherSalariesAndWagesGrp/TotalAmt07753443
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt0143093
IRS990/PayrollTaxesGrp/ProgramServicesAmt0463235
IRS990/PayrollTaxesGrp/TotalAmt0606328
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01060969
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0970521
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt036566
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt01101835
IRS990/PensionPlanContributionsGrp/TotalAmt01138401
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt03819659
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01984222
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt080457
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt086195
IRS990/PrincipalOfficerNm0SAMUEL YIGZAW
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0OTHER PROGRAM REVENUES
IRS990/ProgramServiceRevenueGrp/Desc1CHARGES FOR SERVICES
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt026948
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt115376
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt026948
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt115376
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt019082814
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt069055
IRS990/PYOtherExpensesAmt07464063
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt038046
IRS990/PYRevenuesLessExpensesAmt02066059
IRS990/PYSalariesCompEmpBnftPaidAmt09659793
IRS990/PYTotalExpensesAmt017123856
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt019189915
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0484857
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt042324
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-129932
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-165778
IRS990/SavingsAndTempCashInvstGrp/BOYAmt08585033
IRS990/SavingsAndTempCashInvstGrp/EOYAmt010614203
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/BuildingsGrp/BookValueAmt031747
IRS990ScheduleD/BuildingsGrp/DepreciationAmt05153
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt036900
IRS990ScheduleD/EquipmentGrp/BookValueAmt0602828
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0858791
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01461619
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0315328
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0328044
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0643372
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02669665
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt11486138
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS - PENSIONS
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DUE FROM BUILDING COMPANY
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt0158080
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0120911
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0278991
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0803078
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt18019071
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0DEFERRED INFLOWS - PENSIONS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISIONS OF THE SCHOOL, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE SCHOOL ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE SCHOOL IS TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE SCHOOL WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE SCHOOL IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01107983
IRS990ScheduleD/TotalBookValueOtherAssetsAmt04155803
IRS990ScheduleD/TotalLiabilityAmt08822149
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/ExplanationTxt0POLICIES ARE MADE AVAILABLE UPON REQUEST AND DURING REGISTRATION.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1IN MINNESOTA, CHARTER SCHOOLS ARE CONSIDERED PUBLIC SCHOOLS AND, AS SUCH, RECEIVE GENERAL EDUCATION AND SPECIAL EDUCATION AIDS IN ACCORDANCE WITH MINNESOTA DEPARTMENT OF EDUCATION FUNDING FORMULAS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990ScheduleJ/AnyNonFixedPaymentsInd00
IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd00
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd00
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd00
IRS990ScheduleJ/EquityBasedCompArrngmInd00
IRS990ScheduleJ/InitialContractExceptionInd00
IRS990/ScheduleJRequiredInd01
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IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusFilingOrganizationAmount00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/BonusRelatedOrganizationsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompensationBasedOnRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990FilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/CompReportPrior990RltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompensationFlngOrgAmt017340
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/DeferredCompRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsFilingOrgAmt08815
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/NontaxableBenefitsRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationFilingOrgAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/OtherCompensationRltdOrgsAmt00
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/PersonNm0SAMUEL YIGZAW
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationFilingOrgAmt0222855
IRS990ScheduleJ/RltdOrgOfficerTrstKeyEmplGrp/TotalCompensationRltdOrgsAmt00
IRS990ScheduleJ/SeverancePaymentInd00
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE MEMBERS OF THE SCHOOL ARE ITS STAFF, STUDENTS AND THE FAMILIES THAT THEY SERVE ALL MEMBERS ARE ABLE TO PARTICIPATE IN ELECTION OF BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1STAFF MEMBERS EMPLOYED AT THE SCHOOL, MEMBERS OF OTHE BOARD OF DIRECTORS, AND ALL PARENTS OR LEGAL GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL ARE THE VOTERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE SCHOOL'S BOARD OF DIRECTORS.

Document Assets

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Filings

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