Form 990, Part VI, Section A, Line 7A
“All parents and guardians of students at the school and all staff employed by the school are eligible to vote in the elections for members of the board of directors.”
Siviq Scores
Scores are not available for this record yet.
Balance Sheet
Assets
Flat$727,571
Flat from 2014
Net Assets
Flat$168,453
Flat from 2014
Liabilities
Flat$559,118
Flat from 2014
Revenue And Expenses
Revenue
Flat$4,649,177
Flat from 2014
Expenses
Flat$5,172,930
Flat from 2014
Net Income
Flat-$523,753
Flat from 2014
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2013 to Jun 30, 2014
- Signed
- May 5, 2015
- Return Version
- 2013v4.0
- Gross Receipts
- $4,662,780
Mission and Program Overview
Mission
To prepare students to lead purposeful lives and contribute to society by building a loving and caring community of individuals where students , families and staff grow, learn and realize thier individual dreams. The measure of our success will be the academic achievement.
To prepare the students enrolled for a life of success for students preschool - grade 8.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $139,289 | $417,075 | ▲ $277,786 |
| Land, Buildings, and Equipment, Net | $332,333 | $226,792 | ▼ $105,541 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $332,333 | $217,257 | ▼ $115,076 |
| Accounts Receivable | $771,932 | $63,810 | ▼ $708,122 |
| Prepaid Expenses and Deferred Charges | $39,800 | $19,894 | ▼ $19,906 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $359,873 | $-48,804 | ▼ $408,677 |
| Total Assets | $1,283,354 | $727,571 | ▼ $555,783 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $463,800 | $399,583 | ▼ $64,217 |
| Mortgage Notes Payable Secured by Investment Property | $127,348 | $159,535 | ▲ $32,187 |
| Total Liabilities | $591,148 | $559,118 | ▼ $32,030 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $692,206 | $168,453 | ▼ $523,753 |
| Total Liabilities and Net Assets / Fund Balance | $1,283,354 | $727,571 | ▼ $555,783 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $78,861 | $394,673 | $473,534 |
| Equipment | $147,931 | $153,168 | $301,099 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Myla Johnson | Interim Director | FT | $87,995 | $20,098 | $108,093 |
| Leah Jones | Member/teacher | FT | $67,450 | $7,041 | $74,491 |
| Kate Roth | Board Vice Chair/teacher | FT | $59,385 | $4,454 | $63,839 |
| Rochelle Molde | Member/teacher | FT | $56,186 | $6,080 | $62,266 |
| Camie Johnson | Member/teacher | FT | $44,935 | $3,370 | $48,305 |
| Anne Hovde | Board Secretary/teacher | FT | $44,000 | $4,070 | $48,070 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ryan Stevens | Board Chair |
| Emran Bhojawala | Member |
| Gary Bauer | Member |
| Mary Howard | Member |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Caravan Kids Catering | School Food Service | - | $253,164 |
| Monarch Bus Service | Student Transportation | - | $203,005 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,584,787
- Program Service Revenue
- $42,873
- Investment Income
- $169
- Other Revenue
- $21,348
- All Other Contributions
- $4,507
- Change in Net Assets
- $-523,753
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,648,692
- Revenue Not Reported on Financial Statements
- $485
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $485
- Total Revenue per Audited Statements
- $4,648,692
- Total Revenue per Form 990
- $4,649,177
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,125,435 |
| Other Expenses | $2,047,495 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,735,223 | $341,462 | - | $2,076,685 |
| Occupancy | $509,419 | $73,812 | - | $583,231 |
| Office Expenses | $479,271 | $18,912 | - | $498,183 |
| Current Officers, Directors, Trustees, and Key Employees | $294,619 | $94,639 | - | $389,258 |
| Travel | $315,926 | - | - | $315,926 |
| Payroll Taxes | $161,072 | $71,599 | - | $232,671 |
| Other Employee Benefits | $128,892 | $65,814 | - | $194,706 |
| Fees for Services Other | $96,562 | $90,444 | - | $187,006 |
| Pension Plan Contributions | $126,972 | $24,588 | - | $151,560 |
| Depreciation Depletion | $104,832 | $709 | - | $105,541 |
| Fees for Services Accounting | - | $91,160 | - | $91,160 |
| Comp Disqual Persons | $80,555 | - | - | $80,555 |
| Insurance | $18,456 | - | - | $18,456 |
| Fees for Services Legal | - | $5,663 | - | $5,663 |
| Other Expenses | $3,280 | $856 | - | $3,280 |
| Interest | $2,132 | - | - | $2,132 |
| Conferences and Meetings | $1,588 | - | - | $1,588 |
| Total Functional Expenses | $4,293,272 | $879,658 | $0 | $5,172,930 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $5,172,930 |
| Total Expenses per Audited Statements | $5,085,202 |
| Expenses per Audited Statements | $5,067,389 |
| Expenses Not Reported on Financial Statements | $105,541 |
| Other Expense Adjustments | $105,541 |
| Expenses Not Reported on Form 990 | $17,813 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Insider Transactions and Loans
Interested-Person Transactions
| Interested Party | Relationship | Description | Shared Revenue | Amount |
|---|---|---|---|---|
| Leann Moore | Former Board Member, Current Employee | Employment Compensation | No | $80,556 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- Yes
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section B, Line 11
“The form 990 will be reviewed by the finance committee and board of directors before submission to the irs.”
Form 990, Part VI, Section B, Line 12C
“The school's financials are reviewed at each board meeting. The financials include the summary and detailed income statements, balance sheet, period balance sheet and monthly payment register. Board members are provided these documents prior to the board meeting. Board members with questions regarding payees ask questions. If a conflict of interest is found, the relationship is to be cancelled immediately with no further transactions to take place. When hiring a new vendor, they are questioned of any known connections to any board members. If there is a connection, it is brought to the board of directors' attention including said board member for conversation and determination of conflict of interest by remaining members who do not have a conflict. The board of directors are covered by this policy as required by law. Proceedings for conflicts of interest are recorded in the meeting minutes to document the open session conducted by the board.”
Form 990, Part VI, Section B, Line 15A
“The executive director negotiates and approves contracts within the boundaries of the approved budget for all employees who do not report to the life prep board of directors. The 2013 school year included a complex matrix taking into account achievement of students in classes, percentage of students on grade level, q comp reviews, success in meeting the mission and vision of life prep. Employees who report to the board negotiate their contracts based on quality of work and meeting the job description as presented to employee each year. When determining the compensation of the school director, the school's board of directors reviews the compensation levels of comparable positions within the community as well as reviewing experience level and school size for the school director. The board researched market rates for schools of the same size in enrollment and revenue and then compared employees to the salaries of individuals who are in those "like" schools. The process and determination were documented in closed session board minutes.”
Form 990, Part VI, Section C, Line 19
“The governing documents, conflict of interest policy and financial statements are all available upon request.”
Filing and Contact Details
Filer
- EIN
- 41-1900808
- Phone
- 6517936624
Signing Officer
- Name
- Bart Johnson
- Title
- School Director
- Phone
- 6517936624
- Signed
- 2015-05-05
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Bart Johnson
- Formed
- 1998
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 3
- Employees
- 97
- Volunteers
- 20
Preparer
- Preparer
- Dennis Hoogeveen
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
Form 990, Part XII, Line 1
“The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
Financial Statement Notes
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Insurance recovery proceeds 485.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Principal payments on debt 17,813.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 105,541.”
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| IRS990/Desc | 0 | PROVIDE GRADES K-8 ELEMENTARY EDUCATION AND HELP STUDENTS TO UNDERSTAND AND USE THEIR OWN LEARNING STYLES. THIS IS ACCOMPLISHED BY EDUCATING THE STUDENTS AS REQUIRED BY THE MINNESOTA STATE EDUCATIONAL STANDARDS, OUTCOMES AND OBJECTIVES. THE SCHOOL TEACHES THE CHILDREN TO LOVE, LEARN, ACHIEVE AND SUCCEED THROUGH MODELING OF BEHAVIORS THAT EXEMPLIFY THIS PHRASE. TEST RESULTS ON THE MINNESOTA COMPREHENSIVE ACHIEVEMENT TESTS-II WERE AMONG THE LARGEST IMPROVEMENTS IN THE STATE RESULTING IN A 30% INCREASE IN THOSE STUDENTS PASSING THE READING AND MATHEMATICS TESTS AS ADMINISTERED IN THE MCA ASSESSMENTS. OUR STUDENTS GIVE BACK TO THE COMMUNITY THROUGH SERVICE LEARNING PROJECTS BY CLEANING UP AREA PARKS, VOLUNTEERING THEIR TIME AT FEED MY STARVING CHILDREN AND PARTICIPATING IN AREA PARADES. AVERAGE DAILY ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2014 WAS APPROXIMATELY 400 STUDENTS. |
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| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 18456 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 18456 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 2132 |
| IRS990/InterestGrp/TotalAmt | 0 | 2132 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 169 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 169 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 547841 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 332333 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 226792 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 774633 |
| 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/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PREPARE STUDENTS TO LEAD PURPOSEFUL LIVES AND CONTRIBUTE TO SOCIETY BY BUILDING A LOVING AND CARING COMMUNITY OF INDIVIDUALS WHERE STUDENTS, FAMILIES AND STAFF GROW, LEARN AND REALIZE THEIR INDIVIDUAL DREAMS. THE MEASURE OF OUR SUCCESS WILL BE THE ACADEMIC ACHIEVEMENT OF ALL STUDENTS, AS WELL AS THE QUALITY OF RELATIONSHIPS AMONG OUR STUDENTS, FAMILIES AND STAFF. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 127348 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 159535 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 692206 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 168453 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | -2662 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | -2662 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 73812 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 509419 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 583231 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18912 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 479271 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 498183 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 65814 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 128892 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 194706 |
| IRS990/OtherExpensesGrp/Desc | 0 | CAPITAL OUTLAY |
| IRS990/OtherExpensesGrp/Desc | 1 | SPECIAL EDUCATION EXP |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES,MEMBERSHIPS, LICEN |
| IRS990/OtherExpensesGrp/Desc | 3 | REPAIRS AND MAINTANENCE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 856 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 167231 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 57563 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 9679 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3280 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 167231 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 57563 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 10535 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3280 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 1 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/Desc | 1 | INSURANCE RECOVERY |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 23525 |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 1 | 485 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 23525 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 1 | 485 |
| IRS990/OtherRevenueTotalAmt | 0 | 24010 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 341462 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1735223 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 2076685 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 71599 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 161072 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 232671 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 332333 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 217257 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 24588 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 126972 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 151560 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 39800 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19894 |
| IRS990/PrincipalOfficerNm | 0 | BART JOHNSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | TUITION/ACTIVITY REV |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 29610 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 13263 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 29610 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 13263 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 4959759 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | -5392 |
| IRS990/PYOtherExpensesAmt | 0 | 1849459 |
| IRS990/PYOtherRevenueAmt | 0 | 21128 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 9206 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -32579 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 3167821 |
| IRS990/PYTotalExpensesAmt | 0 | 5017280 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 4984701 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -523753 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 0 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 13263 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 147931 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 153168 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 301099 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 17813 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 105541 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 5067389 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 78861 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 394673 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 473534 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 17813 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 105541 |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 485 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 485 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4648692 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | INSURANCE RECOVERY PROCEEDS 485. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | PRINCIPAL PAYMENTS ON DEBT 17,813. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 105,541. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 226792 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5172930 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4649177 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4648692 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 5085202 |
| 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 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmtInd | 0 | 1 |
| IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd | 0 | 1 |
| IRS990ScheduleE/PolicyStmtInBrochuresEtcInd | 0 | 1 |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE SCHOOL'S NONDISCRIMINATORY POLICY IS AVAILABLE IN THE APPLICATION FOR EDUCATIONAL BENEFITS AND THE SCHOOL ENROLLMENT/APPLICATION FORMS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/NameOfInterested/PersonNm | 0 | LEANN MOORE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/RelationshipDescriptionTxt | 0 | FORMER BOARD MEMBER, CURRENT EMPLOYEE |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/SharingOfRevenuesInd | 0 | 0 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionAmt | 0 | 80556 |
| IRS990ScheduleL/BusTrInvolveInterestedPrsnGrp/TransactionDesc | 0 | EMPLOYMENT COMPENSATION |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ALL PARENTS AND GUARDIANS OF STUDENTS AT THE SCHOOL AND ALL STAFF EMPLOYED BY THE SCHOOL ARE ELIGIBLE TO VOTE IN THE ELECTIONS FOR MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 WILL BE REVIEWED BY THE FINANCE COMMITTEE AND BOARD OF DIRECTORS BEFORE SUBMISSION TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SCHOOL'S FINANCIALS ARE REVIEWED AT EACH BOARD MEETING. THE FINANCIALS INCLUDE THE SUMMARY AND DETAILED INCOME STATEMENTS, BALANCE SHEET, PERIOD BALANCE SHEET AND MONTHLY PAYMENT REGISTER. BOARD MEMBERS ARE PROVIDED THESE DOCUMENTS PRIOR TO THE BOARD MEETING. BOARD MEMBERS WITH QUESTIONS REGARDING PAYEES ASK QUESTIONS. IF A CONFLICT OF INTEREST IS FOUND, THE RELATIONSHIP IS TO BE CANCELLED IMMEDIATELY WITH NO FURTHER TRANSACTIONS TO TAKE PLACE. WHEN HIRING A NEW VENDOR, THEY ARE QUESTIONED OF ANY KNOWN CONNECTIONS TO ANY BOARD MEMBERS. IF THERE IS A CONNECTION, IT IS BROUGHT TO THE BOARD OF DIRECTORS' ATTENTION INCLUDING SAID BOARD MEMBER FOR CONVERSATION AND DETERMINATION OF CONFLICT OF INTEREST BY REMAINING MEMBERS WHO DO NOT HAVE A CONFLICT. THE BOARD OF DIRECTORS ARE COVERED BY THIS POLICY AS REQUIRED BY LAW. PROCEEDINGS FOR CONFLICTS OF INTEREST ARE RECORDED IN THE MEETING MINUTES TO DOCUMENT THE OPEN SESSION CONDUCTED BY THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE EXECUTIVE DIRECTOR NEGOTIATES AND APPROVES CONTRACTS WITHIN THE BOUNDARIES OF THE APPROVED BUDGET FOR ALL EMPLOYEES WHO DO NOT REPORT TO THE LIFE PREP BOARD OF DIRECTORS. THE 2013 SCHOOL YEAR INCLUDED A COMPLEX MATRIX TAKING INTO ACCOUNT ACHIEVEMENT OF STUDENTS IN CLASSES, PERCENTAGE OF STUDENTS ON GRADE LEVEL, Q COMP REVIEWS, SUCCESS IN MEETING THE MISSION AND VISION OF LIFE PREP. EMPLOYEES WHO REPORT TO THE BOARD NEGOTIATE THEIR CONTRACTS BASED ON QUALITY OF WORK AND MEETING THE JOB DESCRIPTION AS PRESENTED TO EMPLOYEE EACH YEAR. WHEN DETERMINING THE COMPENSATION OF THE SCHOOL DIRECTOR, THE SCHOOL'S BOARD OF DIRECTORS REVIEWS THE COMPENSATION LEVELS OF COMPARABLE POSITIONS WITHIN THE COMMUNITY AS WELL AS REVIEWING EXPERIENCE LEVEL AND SCHOOL SIZE FOR THE SCHOOL DIRECTOR. THE BOARD RESEARCHED MARKET RATES FOR SCHOOLS OF THE SAME SIZE IN ENROLLMENT AND REVENUE AND THEN COMPARED EMPLOYEES TO THE SALARIES OF INDIVIDUALS WHO ARE IN THOSE "LIKE" SCHOOLS. THE PROCESS AND DETERMINATION WERE DOCUMENTED IN CLOSED SESSION BOARD MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE ALL AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART XII, LINE 1 |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1283354 |
| IRS990/TotalAssetsEOYAmt | 0 | 727571 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1283354 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2014 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $727,571
- Liabilities
- $559,118
- Net assets
- $168,453
- Revenue
- $4,649,177
- Expenses
- $5,172,930
- Net income
- -$523,753