Civic Intelligence

Higher Ground Academy Building Company

EIN 41-1933761 • 501(c)3 • St Paul, MN

Profile

Manage a building for lease to its beneficiary organization higher ground academy.

1381 Marshall AveSt Paul, MN 55104

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

97th percentile

1.31x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Liabilities / Revenue

97th percentile

13.95x

Higher debt load relative to revenue than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Net Margin

15th percentile

-14%

Higher net margin than 15% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

501(c)3 • $10M-$25M nonprofits • Source year 2025

Asset Growth

27th percentile

-1.8%

Faster asset growth than 27% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Revenue Growth

21st percentile

-8.8%

Faster revenue growth than 21% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$21,564,771

Down $391,975 (-1.8%) from 2024

Liabilities

Down

$28,243,315

Down $115,202 (-0.4%) from 2024

Net Assets

Down

-$6,678,544

Down $276,773 (-4.3%) from 2024

Operations
Liabilities / Revenue97th percentileNet Margin15th percentile

Revenue

Down

$2,024,773

Down $196,156 (-8.8%) from 2024

Expenses

Up

$2,301,546

Up $109,887 (+5.0%) from 2024

Net Income

Down

-$276,773

Down $306,043 (-1046%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth27th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$30M$20M$10M$0-$10MAssets 2010: $10,509,203Liabilities 2010: $12,256,945Net Assets 2010: -$1,747,7422010Assets 2011: $9,914,190Liabilities 2011: $11,842,864Net Assets 2011: -$1,928,6742011Assets 2012: $9,623,181Liabilities 2012: $11,717,792Net Assets 2012: -$2,094,6112012Assets 2013: $9,172,505Liabilities 2013: $13,523,579Net Assets 2013: -$4,351,0742013Assets 2014: $9,129,255Liabilities 2014: $13,538,716Net Assets 2014: -$4,409,4612014Assets 2015: $8,771,923Liabilities 2015: $13,144,905Net Assets 2015: -$4,372,9822015Assets 2016: $8,534,936Liabilities 2016: $12,869,611Net Assets 2016: -$4,334,6752016Assets 2017: $8,259,382Liabilities 2017: $12,526,262Net Assets 2017: -$4,266,8802017Assets 2018: $8,061,113Liabilities 2018: $12,296,643Net Assets 2018: -$4,235,5302018Assets 2019: $24,335,266Liabilities 2019: $29,346,611Net Assets 2019: -$5,011,3452019Assets 2020: $20,721,873Liabilities 2020: $25,883,332Net Assets 2020: -$5,161,4592020Assets 2021: $19,969,103Liabilities 2021: $25,327,812Net Assets 2021: -$5,358,7092021Assets 2022: $19,367,499Liabilities 2022: $24,905,212Net Assets 2022: -$5,537,7132022Assets 2023: $21,412,061Liabilities 2023: $27,843,102Net Assets 2023: -$6,431,0412023Assets 2024: $21,956,746Liabilities 2024: $28,358,517Net Assets 2024: -$6,401,7712024Assets 2025: $21,564,771Liabilities 2025: $28,243,315Net Assets 2025: -$6,678,5442025

Highlighted filing

2025

Assets$21,564,771
Liabilities$28,243,315
Net Assets-$6,678,544
Open 2025 Filing

Operations Trend

Revenue Growth21st percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$4.0M$2.0M$0-$2.0MExpenses 2010: $1,071,1312010Expenses 2011: $1,224,1172011Revenue 2012: $1,047,427Expenses 2012: $1,213,364Net Income 2012: -$165,9372012Expenses 2013: $3,317,7762013Revenue 2014: $1,086,263Expenses 2014: $1,144,650Net Income 2014: -$58,3872014Revenue 2015: $1,115,648Expenses 2015: $1,079,169Net Income 2015: $36,4792015Revenue 2016: $1,100,886Expenses 2016: $1,062,579Net Income 2016: $38,3072016Revenue 2017: $1,118,233Expenses 2017: $1,050,438Net Income 2017: $67,7952017Revenue 2018: $1,126,687Expenses 2018: $1,095,337Net Income 2018: $31,3502018Revenue 2019: $1,227,726Expenses 2019: $2,003,541Net Income 2019: -$775,8152019Revenue 2020: $1,682,189Expenses 2020: $1,832,303Net Income 2020: -$150,1142020Revenue 2021: $1,882,072Expenses 2021: $2,079,322Net Income 2021: -$197,2502021Revenue 2022: $1,883,486Expenses 2022: $2,062,490Net Income 2022: -$179,0042022Revenue 2023: $2,095,616Expenses 2023: $2,988,944Net Income 2023: -$893,3282023Revenue 2024: $2,220,929Expenses 2024: $2,191,659Net Income 2024: $29,2702024Revenue 2025: $2,024,773Expenses 2025: $2,301,546Net Income 2025: -$276,7732025

Highlighted filing

2025

Revenue$2,024,773
Expenses$2,301,546
Net Income-$276,773
Open 2025 Filing

Filings

Most recent year

2025 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$21,564,771
Liabilities
$28,243,315
Net assets
-$6,678,544
Revenue
$2,024,773
Expenses
$2,301,546
Net income
-$276,773
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$21.6$28.2$6.68$2.02$2.30$0.28
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$22.0$28.4$6.40$2.22$2.19$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$21.4$27.8$6.43$2.10$2.99$0.89
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$19.4$24.9$5.54$1.88$2.06$0.18
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.0$25.3$5.36$1.88$2.08$0.20
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$20.7$25.9$5.16$1.68$1.83$0.15
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$24.3$29.3$5.01$1.23$2.00$0.78
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$8.06$12.3$4.24$1.13$1.10$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.26$12.5$4.27$1.12$1.05$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$8.53$12.9$4.33$1.10$1.06$0.04
2015Detailed filing. Detailed filing data is available for this year.$8.77$13.1$4.37$1.12$1.08$0.04
2014Detailed filing. Detailed filing data is available for this year.$9.13$13.5$4.41$1.09$1.14$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.17$13.5$4.35$3.32
2012Summary only. Only limited summary data is available for this year.$9.62$11.7$2.09$1.05$1.21$0.17
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$9.91$11.8$1.93$1.22
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$10.5$12.3$1.75$1.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Jan 19, 2026
Return Version
2024v5.5
Gross Receipts
$2,024,773
Mission and Program Overview

Mission

Manage a building for lease to its beneficiary organization higher ground academy.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,546,368$17,022,912▼ $523,456
Cap Stk Tr Prin Current Funds$-23,782,361$10,141,114▲ $33,923,475
Savings and Temporary Cash Investments$4,022,527$4,167,261▲ $144,734
Cash and Non-Interest-Bearing Accounts$387,851$374,598▼ $13,253
Rtn Earn Endowment Incm Other Fnds$-165,778$203,254▲ $369,032
Pd in Cap Srpls Land Bldg Eqp Fund$17,546,368$-17,022,912▼ $34,569,280
Total Assets$21,956,746$21,564,771▼ $391,975
Liabilities
Tax Exempt Bond Liabilities$26,758,370$26,427,813▼ $330,557
Other Liabilities$1,486,138$1,681,981▲ $195,843
Accounts Payable and Accrued Expenses$114,009$133,521▲ $19,512
Total Liabilities$28,358,517$28,243,315▼ $115,202
Net Assets / Fund Balance
Total Net Assets Fund Balance$-6,401,771$-6,678,544▼ $276,773
Total Liabilities and Net Assets / Fund Balance$21,956,746$21,564,771▼ $391,975

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$15,978,961$8,268,262$24,247,223
Land$975,937-$975,937
Equipment$68,014$524,260$592,274
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Bertrand WilsonChair
Neliya TkachenkoVice Chair/treasurer
Alice MccastleSecretary
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$1,841,883
Investment Income
$182,890
Other Revenue
$0
Change in Net Assets
$-276,773
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,301,546
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Occupancy$1,360,994--$1,360,994
Depreciation Depletion$849,408--$849,408
Fees for Services Other$75,294--$75,294
Fees for Services Accounting$15,850--$15,850
Total Functional Expenses$2,301,546$0$0$2,301,546
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
Amounts Due to the Academy$1,681,981

Bond Issues

BondIssuerIssuedIssue PricePurpose
AHousing Redevelopment Authority of the City of St Paul Mn2018-12-19$14,330,000Finance additional renovation
BHousing Redevelopment Authority of the City of St Paul Mn2023-02-21$12,790,000Finance additional renovation

Bond Proceeds

BondTotal ProceedsSpentRetiredIssuance Costs
A$14,675,610$12,981,889$335,000$342,017
B$12,946,723$10,917,851-$223,825

Bond Financing Compliance

No rebate due
No
Rebate not yet due
No
Form 8038-T filed
No
Gross proceeds invested
No
Gross proceeds invested in GIC
No
Exception to rebate
No
Corrective action procedures
Yes
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
No
Other officer compensation reviewed
No
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

“The form 990 is prepared by the school's accountant once the form is completed, it is given to the ceo and financial manager for review before it is signed and filed, the entire board does not review the 990 prior to being filed.”

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

“Board members are required to annually report any potential conflicts of interest that may occur any potential conflicts are identified and resolved.”

Form 990, Part VI, Section C, Line 19

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

Filing and Contact Details

Filer

Filer Name
Higher Ground Academy Building Company
EIN
41-1933761
Phone
6516451000
Address
1381 MARSHALL AVE, ST PAUL, MN 55104

Signing Officer

Name
Bertrand Wilson
Title
Chair
Phone
6516451000
Signed
2026-01-19
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Bertrand Wilson
Formed
1999
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

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

Financial Statement Notes

PART X, LINE 2:

“The academy 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 academy, all income and expenses attributable to the mission of the academy are tax exempt and accordingly no provisions or liability for income taxes have been made in the financial statements and contributions to the academy are tax deductible to donors as allowed by irs regulations. However, the academy is required to pay state and federal income taxes on unrelated business income. If the academy were to engage in any activities that resulted in unrelated business income, a tax would be assessed on that activity. The academy is open and subject to examination generally for three years after the filing date.”

Raw XML AppendixShowing 400 of 441 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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IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd00
IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd00
IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd01
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/SupportedOrganizationsCnt01
IRS990ScheduleA/SupportedOrganizationsTotalCnt01
IRS990ScheduleA/SupportedOrgInformationGrp/EIN0411886212
IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd00
IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd02
IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt00
IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt01841883
IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt0HIGHER GROUND ACADEMY
IRS990ScheduleA/SupportingOrganization509a3Ind0X
IRS990ScheduleA/SupportingOrgType1Ind0X
IRS990ScheduleA/SupportSumAmt01841883
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt015978961
IRS990ScheduleD/BuildingsGrp/DepreciationAmt08268262
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt024247223
IRS990ScheduleD/EquipmentGrp/BookValueAmt068014
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0524260
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0592274
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LandGrp/BookValueAmt0975937
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0975937
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01681981
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0AMOUNTS DUE TO THE ACADEMY
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY 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 ACADEMY, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE ACADEMY ARE TAX EXEMPT AND ACCORDINGLY NO PROVISIONS OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE ACADEMY ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE ACADEMY IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE ACADEMY WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE ACADEMY IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt017022912
IRS990ScheduleD/TotalLiabilityAmt01681981
IRS990/ScheduleJRequiredInd00
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd0A
IRS990ScheduleK/ProceduresCorrectiveActionGrp/BondReferenceCd1B
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd01
IRS990ScheduleK/ProceduresCorrectiveActionGrp/ProceduresCorrectiveActionInd11
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/ExceptionToRebateInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/Form8038TFiledInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/GrossProceedsInvestedInGICInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/HedgeIdentifiedInBksAndRecInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/NoRebateDueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/RebateNotDueYetInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/VariableRateIssueInd10
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd00
IRS990ScheduleK/TaxExemptBondsArbitrageGrp/WrittenProcToMonitorReqsInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt02018-12-19
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuedDt12023-02-21
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN0521440935
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondIssuerEIN1521440935
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsIssuesGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/DefeasedInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt014330000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuePriceAmt112790000
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt0HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN
IRS990ScheduleK/TaxExemptBondsIssuesGrp/IssuerName/BusinessNameLine1Txt1HOUSING REDEVELOPMENT AUTHORITY OF THE CITY OF ST PAUL MN
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/OnBehalfOfIssuerInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd00
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PoolFinancingInd10
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc0FINANCE ADDITIONAL RENOVATION
IRS990ScheduleK/TaxExemptBondsIssuesGrp/PurposeDesc1FINANCE ADDITIONAL RENOVATION
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyLeaseArrangementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/AnyResearchAgreementsInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondIssMeetPrvtSecPymtTestInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ChangeInUseBondFinancedPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/MgmtContractBondFincdPropInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd00
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/OwningBondFinancedPropertyInd10
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd01
IRS990ScheduleK/TaxExemptBondsPrivateBusUseGrp/ProcsNonqualifiedBondRemdtdInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/AdequateBooksAndRecMaintInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd0A
IRS990ScheduleK/TaxExemptBondsProceedsGrp/BondReferenceCd1B
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/FinalAllocationMadeInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt01351704
IRS990ScheduleK/TaxExemptBondsProceedsGrp/InReserveFundAmt11805047
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt0342017
IRS990ScheduleK/TaxExemptBondsProceedsGrp/IssuanceCostsFromProceedsAmt1223825
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt012981889
IRS990ScheduleK/TaxExemptBondsProceedsGrp/OtherSpentProceedsAmt110917851
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd01
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxableBondsInd11
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd00
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RefundingTaxExemptBondsInd10
IRS990ScheduleK/TaxExemptBondsProceedsGrp/RetiredAmt0335000
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt014675610
IRS990ScheduleK/TaxExemptBondsProceedsGrp/TotalProceedsAmt112946723
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM 990 IS PREPARED BY THE SCHOOL'S ACCOUNTANT ONCE THE FORM IS COMPLETED, IT IS GIVEN TO THE CEO AND FINANCIAL MANAGER FOR REVIEW BEFORE IT IS SIGNED AND FILED, THE ENTIRE BOARD DOES NOT REVIEW THE 990 PRIOR TO BEING FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS ARE REQUIRED TO ANNUALLY REPORT ANY POTENTIAL CONFLICTS OF INTEREST THAT MAY OCCUR ANY POTENTIAL CONFLICTS ARE IDENTIFIED AND RESOLVED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE BUILDING COMPANY MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0HIGHER GROUND ACADEMY
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0411886212
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION SERVICES
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt01381 MARSHALL AVENUE
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0ST PAUL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd055104
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd00
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd00
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt01841883
IRS990ScheduleR/TransactionsRelatedOrgGrp/InvolvedAmt1633794
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt0LEASE AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/MethodOfAmountDeterminationTxt1BOND AGREEMENT
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt0HIGHER GROUND ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/OtherOrganizationName/BusinessNameLine1Txt1HIGHER GROUND ACADEMY
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt0J
IRS990ScheduleR/TransactionsRelatedOrgGrp/TransactionTypeTxt1E
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondLiabilitiesGrp/BOYAmt026758370
IRS990/TaxExemptBondLiabilitiesGrp/EOYAmt026427813
IRS990/TaxExemptBondsInd01
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt021956746
IRS990/TotalAssetsEOYAmt021564771
IRS990/TotalAssetsGrp/BOYAmt021956746
IRS990/TotalAssetsGrp/EOYAmt021564771
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt02301546
IRS990/TotalFunctionalExpensesGrp/TotalAmt02301546
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt028358517
IRS990/TotalLiabilitiesEOYAmt028243315
IRS990/TotalLiabilitiesGrp/BOYAmt028358517
IRS990/TotalLiabilitiesGrp/EOYAmt028243315
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-6401771
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-6678544
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt02301546
IRS990/TotalProgramServiceRevenueAmt01841883
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt0182890
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt01841883
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt02024773
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt021956746
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt021564771
IRS990/TotReportableCompRltdOrgAmt00

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