Liabilities / Assets
96th percentile
Higher debt load relative to assets than 96% of similar nonprofits.
Northwest Passage High School
990 • Fiscal year 2023 • EIN 41-1941025
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.29x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
25th percentile
Higher net margin than 25% of similar nonprofits.
Top Officer Pay
75th percentile
Higher top officer pay than 75% of similar nonprofits.
Top officer pay equals 5.1% of source-year revenue.
Asset Growth
9th percentile
Faster asset growth than 9% of similar nonprofits.
Revenue Growth
30th percentile
Faster revenue growth than 30% of similar nonprofits.
Balance Sheet
Assets
Down$2,163,628
Down $430,306 (-17%) from 2022
Net Assets
Up-$620,233
Up $93,035 (+13%) from 2022
Liabilities
Down$2,783,861
Down $523,341 (-16%) from 2022
Revenue And Expenses
Revenue
Down$2,328,474
Down $140,779 (-5.7%) from 2022
Expenses
Down$2,515,379
Down $202,188 (-7.4%) from 2022
Net Income
Up-$186,905
Up $61,409 (+25%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2022 to Jun 30, 2023
- Signed
- Feb 20, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $2,333,963
Mission and Program Overview
Mission
Rekindling our hope, exploring our world, and seeking our path, while building our community.
Provide students a friendly environment to study challenging yet innovative curriculum.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $789,948 | $912,369 | ▲ $122,421 |
| Land, Buildings, and Equipment, Net | $111,559 | $102,546 | ▼ $9,013 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $98,028 | $93,006 | ▼ $5,022 |
| Accounts Receivable | $240,642 | $24,140 | ▼ $216,502 |
| Prepaid Expenses and Deferred Charges | $13,521 | $10,117 | ▼ $3,404 |
| Rtn Earn Endowment Incm Other Fnds | $513 | $0 | ▼ $513 |
| Cap Stk Tr Prin Current Funds | $-811,809 | $-713,239 | ▲ $98,570 |
| Total Assets | $2,593,934 | $2,163,628 | ▼ $430,306 |
| Other Assets Total | $1,438,264 | $1,114,456 | ▼ $323,808 |
| Liabilities | |||
| Other Liabilities | $2,368,883 | $1,973,351 | ▼ $395,532 |
| Mortgage Notes Payable Secured by Investment Property | $734,893 | $522,686 | ▼ $212,207 |
| Accounts Payable and Accrued Expenses | $203,426 | $205,986 | ▲ $2,560 |
| Deferred Revenue | - | $81,838 | - |
| Total Liabilities | $3,307,202 | $2,783,861 | ▼ $523,341 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-713,268 | $-620,233 | ▲ $93,035 |
| Total Liabilities and Net Assets / Fund Balance | $2,593,934 | $2,163,628 | ▼ $430,306 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $0 | $878,415 | $878,415 |
| Equipment | $102,546 | $495,230 | $597,776 |
| Other Assets Org | $513,146 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Peter Wieczorek | School Director | FT | $110,918 | $8,434 | $119,352 |
| Theresa Boisjolie | Director | PT | $76,535 | $14,838 | $91,373 |
| Valerie Miller | Vice-chair/teacher | FT | $74,537 | $9,868 | $84,405 |
| Dona Fehr | Finance Manager | FT | $56,063 | $23,174 | $79,237 |
| Jason Olson | Chair/teacher | FT | $70,491 | $5,115 | $75,606 |
| Jeff Schommer | Treasurer/teacher | FT | $48,698 | $16,696 | $65,394 |
| Ella Rausch | Secretary/teacher | FT | $14,237 | $3,069 | $17,306 |
Board Members and Trustees
| Name | Title |
|---|---|
| Caroline Butterfield Until 11152022 | Director |
| Heidi Wold | Director |
| Jessica Henrich | Director |
| Steve Rippe | Director |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,312,321
- Program Service Revenue
- $5,573
- Investment Income
- $5,392
- Other Revenue
- $5,188
- All Other Contributions
- $6,886
- Change in Net Assets
- $-186,905
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,328,474
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,328,474
- Total Revenue per Form 990
- $2,328,474
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,579,776 |
| Other Expenses | $935,603 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Current Officers, Directors, Trustees, and Key Employees | $557,358 | - | - | $557,358 |
| Other Salaries and Wages | $333,605 | $194,913 | - | $528,518 |
| Depreciation Depletion | $258,414 | $6,825 | - | $265,239 |
| Comp Disqual Persons | $213,413 | - | - | $213,413 |
| Fees for Services Other | $60,476 | $150,209 | - | $210,685 |
| Office Expenses | $98,020 | $31,743 | - | $129,763 |
| Other Employee Benefits | $91,464 | $33,447 | - | $124,911 |
| Payroll Taxes | $79,967 | $28,556 | - | $108,523 |
| Occupancy | $47,086 | $4,374 | - | $51,460 |
| Pension Plan Contributions | $31,224 | $15,829 | - | $47,053 |
| Insurance | - | $43,864 | - | $43,864 |
| All Other Expenses | $27,489 | $4,343 | - | $31,832 |
| Travel | $22,559 | - | - | $22,559 |
| Interest | $20,115 | $443 | - | $20,558 |
| Conferences and Meetings | $9,269 | $2,636 | - | $11,905 |
| Other Expenses | $1,101 | $4,623 | - | $5,724 |
| Total Functional Expenses | $1,993,574 | $521,805 | $0 | $2,515,379 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $2,534,625 |
| Total Expenses per Form 990 | $2,515,379 |
| Expenses per Audited Statements | $2,250,140 |
| Expenses Not Reported on Form 990 | $284,485 |
| Expenses Not Reported on Financial Statements | $265,239 |
| Other Expense Adjustments | $265,239 |
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
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Pension Liability Payable | $1,605,393 |
| Deferred Pension Inflows | $367,958 |
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
- Yes
- Other officer compensation reviewed
- Yes
- 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 A, Line 7A
“The board of directors is elected by the employees of the school and the parents/legal guardians of enrolled students.”
Form 990, Part VI, Section A, Line 8B
“The school does not have any committees that have authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by an independent accounting firm and reviewed by the school's director and chief finance officer. The form 990 will be presented to the board of directors prior to filing with the irs.”
Form 990, Part VI, Section B, Line 12C
“The school's conflict of interest policy covers directors, officers, and all employees. Individuals with potential conflicts have a duty to disclose all material facts and details concerning the relationship to the board of directors. The conflicted individual does not participate in the deliberation nor the decision regarding the matter and will recuse themselves from the meeting during deliberation. Conflicts are reviewed and voted upon by the remaining directors. The conflicted individual does not vote on the transaction where a conflict has been determined to exist. Proceedings for conflicts of interest are documented in the meeting minutes.”
Form 990, Part VI, Section B, Line 15
“The school's governing body reviews the school director's evaluation annually and proposes a work agreement for the following school year. Compensation is determined with budget constraints using comparability data from macs' compensation survey. This process was last undertaken in 2022 for the school director, peter wieczorek, and documented in the meeting minutes. The school's director reviews and evaluates all employees annually. Compensation is determined with budget constraints using comparability data from macs' compensation survey. This process was last undertaken in 2021 and documented in the meeting minutes.”
Form 990, Part VI, Section C, Line 19
“The school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Northwest Passage High School
- EIN
- 41-1941025
- Phone
- 7638629223
- Address
- 11345 ROBINSON DRIVE NW, COON RAPIDS, MN 55433
Signing Officer
- Name
- Peter Wieczorek
- Title
- School Director
- Phone
- 7638629223
- Signed
- 2024-02-20
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Peter Wieczorek
- Formed
- 1999
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 4
- Employees
- 39
- Volunteers
- 5
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 S 6TH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- Ann Neil
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in pension liability 279,940.”
FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING:
“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 XII, LINE 2D - OTHER ADJUSTMENTS:
“Capital outlay 48,010. Capital lease payments 234,608. Repayment of vehicle loan principal 1,867.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 24,418. Interest expense 240,821.”
Raw XML AppendixShowing 400 of 480 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/AccountsReceivableGrp/EOYAmt | 0 | 24140 |
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| IRS990/ActivityOrMissionDesc | 0 | PROVIDE STUDENTS A FRIENDLY ENVIRONMENT TO STUDY CHALLENGING YET INNOVATIVE CURRICULUM. |
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| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | COON RAPIDS |
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| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55433 |
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| IRS990/Desc | 0 | NORTHWEST PASSAGE HIGH SCHOOL IS A PROJECT-BASED LEARNING CHARTER SCHOOL SERVING STUDENTS IN GRADES 9-12. THE SCHOOL UTILIZES PROGRESSIVE LEARNING MODELS FOR STUDENTS TO DEVELOP THEIR CRITICAL THINKING AND DECISION MAKING SKILLS. THE CORNER STONE OF OUR SCHOOL IS EXPERIENTIAL LEARNING BASED ON THE TEACHINGS OF JOHN DEWEY. WE BELIEVE STUDENTS LEARN BEST WHEN THEY ARE ALLOWED TO BE INSTRUMENTAL IN THE DEVELOPMENT OF THE PROJECTS THEY COMPLETE. HALF THE DAY IS SPENT IN INSTRUCTOR LED THEMATIC COURSES. THE OTHER HALF OF THE DAY STUDENTS MEET IN A STRUCTURED ADVISORY PROGRAM WHERE THEY ARE COACHED TO CREATE MEANING IN THE WORLD THROUGH THE DEVELOPMENT OF STUDENT DESIGNED PROJECTS. ALL PROJECTS MUST MEET STATE STANDARDS FOR GRADUATION. UPON COMPLETION OF THEIR PROJECTS, STUDENTS PRESENT AT A COMMUNITY EXPOSITION OF THEIR FINAL PROJECT BEFORE GRADUATION IS A SENIOR TRANSITION PROJECT AND DIGITAL PORTFOLIO. |
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| IRS990/EmployeeCnt | 0 | 39 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
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| IRS990/ForeignFinancialAccountInd | 0 | 0 |
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| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE-CHAIR/TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | SECRETARY/TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER/TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | FINANCE MANAGER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | SCHOOL DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 2305435 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2333963 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 10241 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 43864 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 43864 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 443 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 20115 |
| IRS990/InterestGrp/TotalAmt | 0 | 20558 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 5392 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 5392 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 13 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 1373645 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 111559 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 102546 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 1476191 |
| 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 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | REKINDLING OUR HOPE, EXPLORING OUR WORLD, AND SEEKING OUR PATH, WHILE BUILDING OUR COMMUNITY. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 734893 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 522686 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -713268 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -620233 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 4752 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 4752 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4374 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 47086 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 51460 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 31743 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 98020 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 129763 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1438264 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1114456 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 279940 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 33447 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 91464 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 124911 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPECIAL EDUCATION EXPEN |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTANENCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES, MEMBERSHIPS, LICE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 4623 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 110816 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31198 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 1101 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 110816 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31198 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 5724 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2368883 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 1973351 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISCELLANEOUS REVENUE |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 436 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 436 |
| IRS990/OtherRevenueTotalAmt | 0 | 436 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 194913 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 333605 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 528518 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 28556 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 79967 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 108523 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 98028 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 93006 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 15829 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 31224 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 47053 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 13521 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10117 |
| IRS990/PrincipalOfficerNm | 0 | PETER WIECZOREK |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611110 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611110 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | TUITION REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | ADMISSIONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEDICAL ASSISTANCE REV |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3342 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 1280 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 951 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3342 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 1280 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 951 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2453073 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 738 |
| IRS990/PYOtherExpensesAmt | 0 | 939463 |
| IRS990/PYOtherRevenueAmt | 0 | 9503 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 5939 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -248314 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1778104 |
| IRS990/PYTotalExpensesAmt | 0 | 2717567 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2469253 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -186905 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 5573 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 513 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 789948 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 912369 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 102546 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 495230 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 597776 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 284485 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 265239 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2250140 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 878415 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 878415 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 601310 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 513146 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | LEASED BUILDINGS AND IMPROVEMENTS, NET OF AMORTIZATION |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 284485 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 265239 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1605393 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 367958 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PENSION LIABILITY PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2328474 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITAL OUTLAY 48,010. CAPITAL LEASE PAYMENTS 234,608. REPAYMENT OF VEHICLE LOAN PRINCIPAL 1,867. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DEPRECIATION EXPENSE 24,418. INTEREST EXPENSE 240,821. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 102546 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1114456 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2515379 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 1973351 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2328474 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2328474 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2534625 |
| 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 POLICY IS CONTAINED IN SCHOOL NEWSLETTERS AND REGISTRATION MATERIALS. |
| 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 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | THE BOARD OF DIRECTORS IS ELECTED BY THE EMPLOYEES OF THE SCHOOL AND THE PARENTS/LEGAL GUARDIANS OF ENROLLED STUDENTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE SCHOOL'S DIRECTOR AND CHIEF FINANCE OFFICER. THE FORM 990 WILL BE PRESENTED TO THE BOARD OF DIRECTORS PRIOR TO FILING WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND ALL EMPLOYEES. INDIVIDUALS WITH POTENTIAL CONFLICTS HAVE A DUTY TO DISCLOSE ALL MATERIAL FACTS AND DETAILS CONCERNING THE RELATIONSHIP TO THE BOARD OF DIRECTORS. THE CONFLICTED INDIVIDUAL DOES NOT PARTICIPATE IN THE DELIBERATION NOR THE DECISION REGARDING THE MATTER AND WILL RECUSE THEMSELVES FROM THE MEETING DURING DELIBERATION. CONFLICTS ARE REVIEWED AND VOTED UPON BY THE REMAINING DIRECTORS. THE CONFLICTED INDIVIDUAL DOES NOT VOTE ON THE TRANSACTION WHERE A CONFLICT HAS BEEN DETERMINED TO EXIST. PROCEEDINGS FOR CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE SCHOOL'S GOVERNING BODY REVIEWS THE SCHOOL DIRECTOR'S EVALUATION ANNUALLY AND PROPOSES A WORK AGREEMENT FOR THE FOLLOWING SCHOOL YEAR. COMPENSATION IS DETERMINED WITH BUDGET CONSTRAINTS USING COMPARABILITY DATA FROM MACS' COMPENSATION SURVEY. THIS PROCESS WAS LAST UNDERTAKEN IN 2022 FOR THE SCHOOL DIRECTOR, PETER WIECZOREK, AND DOCUMENTED IN THE MEETING MINUTES. THE SCHOOL'S DIRECTOR REVIEWS AND EVALUATES ALL EMPLOYEES ANNUALLY. COMPENSATION IS DETERMINED WITH BUDGET CONSTRAINTS USING COMPARABILITY DATA FROM MACS' COMPENSATION SURVEY. THIS PROCESS WAS LAST UNDERTAKEN IN 2021 AND DOCUMENTED IN THE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN PENSION LIABILITY 279,940. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 A, LINE 8B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,163,628
- Liabilities
- $2,783,861
- Net assets
- -$620,233
- Revenue
- $2,328,474
- Expenses
- $2,515,379
- Net income
- -$186,905