Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
990 • Fiscal year 2024 • EIN 41-1946091
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
Liabilities / Revenue
79th percentile
Higher debt load relative to revenue than 79% of similar nonprofits.
Net Margin
69th percentile
Higher net margin than 69% of similar nonprofits.
Top Officer Pay
48th percentile
Higher top officer pay than 48% of similar nonprofits.
Top officer pay equals 2.9% of source-year revenue.
Asset Growth
24th percentile
Faster asset growth than 24% of similar nonprofits.
Revenue Growth
51st percentile
Faster revenue growth than 51% of similar nonprofits.
Assets
Down$910,642
Down $37,440 (-3.9%) from 2023
Net Assets
Up$108,203
Up $291,885 (+159%) from 2023
Liabilities
Down$802,439
Down $329,325 (-29%) from 2023
Revenue
Up$1,832,171
Up $145,745 (+8.6%) from 2023
Expenses
Down$1,540,286
Down $38,934 (-2.5%) from 2023
Net Income
Up$291,885
Up $184,679 (+172%) from 2023
To empower students to be self-directed, lifelong learners by providing a nurturing, multi-age environment which fosters cooperation and character development.
Public school serving students in grades K-5.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $688,033 | $619,444 | ▼ $68,589 |
| Accounts Receivable | $49,363 | $107,019 | ▲ $57,656 |
| Prepaid Expenses and Deferred Charges | $895 | $10,033 | ▲ $9,138 |
| Land, Buildings, and Equipment, Net | $58 | $0 | ▼ $58 |
| Total Assets | $948,082 | $910,642 | ▼ $37,440 |
| Other Assets Total | $209,733 | $174,146 | ▼ $35,587 |
| Liabilities | |||
| Other Liabilities | $963,695 | $612,648 | ▼ $351,047 |
| Accounts Payable and Accrued Expenses | $168,069 | $189,789 | ▲ $21,720 |
| Deferred Revenue | - | $2 | - |
| Total Liabilities | $1,131,764 | $802,439 | ▼ $329,325 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $-190,787 | $74,778 | ▲ $265,565 |
| Net Assets With Donor Restrictions | $7,105 | $33,425 | ▲ $26,320 |
| Total Net Assets Fund Balance | $-183,682 | $108,203 | ▲ $291,885 |
| Total Liabilities and Net Assets / Fund Balance | $948,082 | $910,642 | ▼ $37,440 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $0 | $121,266 | $121,266 |
| Other Assets Org | $174,146 | - | - |
| Name | Title | Base | Total |
|---|---|---|---|
| Traci LaFerriere | Business Manager | $53,036 | $53,036 |
| Name | Title |
|---|---|
| Carissa Erickson | Parent Rep/Chair |
| Nicole Musolf | Executive Director |
| Terri Neumann | Community Rep |
| Ali Bossmann | Parent Rep |
| Carmen Bonde | Teacher Rep |
| Kelly McGregor | Teacher Rep |
| Tara Vondrasek | Teacher Rep / Clerk |
| Phil McBride | Teacher Rep/ Treasurer |
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Edvisions Cooperative | Educational professionals | PO BOX 183 111 South Meridian Stre, Belle Plaine, MN 56011 | $968,385 |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,489,286 |
| Salaries, Compensation, and Employee Benefits | $51,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Other | $990,696 | $117,507 | - | $1,108,203 |
| Fees for Services Accounting | - | $69,935 | - | $69,935 |
| Current Officers, Directors, Trustees, and Key Employees | $51,000 | - | - | $51,000 |
| Occupancy | $45,896 | - | - | $45,896 |
| Information Technology | $8,681 | $5,495 | - | $14,176 |
| Insurance | $11,430 | - | - | $11,430 |
| Other Expenses | $30,096 | $8,348 | - | $8,348 |
| Travel | $5,445 | - | - | $5,445 |
| All Other Expenses | $5,399 | - | - | $5,399 |
| Office Expenses | - | $3,774 | - | $3,774 |
| Advertising | - | $2,121 | - | $2,121 |
| Fees for Services Legal | - | $1,912 | - | $1,912 |
| Conferences and Meetings | $1,701 | - | - | $1,701 |
| Depreciation Depletion | $58 | - | - | $58 |
| Total Functional Expenses | $1,317,881 | $222,405 | $0 | $1,540,286 |
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $1,540,286 |
| Total Expenses per Form 990 | $1,540,286 |
| Total Expenses per Audited Statements | $1,230,730 |
| Expenses Not Reported on Financial Statements | $0 |
| Expenses Not Reported on Form 990 | $-309,556 |
| Line Item | Amount |
|---|---|
| Fundraising Direct Expenses | $7,155 |
| Fundraising Gross Income | $0 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Nestrand Night Out | $12,701 | - | $1,183 | - |
| Kwik Trip Carwash | $9,000 | - | $5,972 | - |
| Total Events | $21,701 | - | $7,155 | $-7,155 |
| Liability | Amount |
|---|---|
| Pension Liability Payable | $602,704 |
| Deferred Pension Inflows | $9,944 |
“In accordance with MN Statute 124E.07 sub. 5, staff members employed at the school, including teachers providing instruction under a contract with a cooperative, members of the board of directors, and all parents or legal guardians of children enrolled in the school are the voters eligible to elect the members of the school's board of directors.”
“If a vacancy occurs, every attempt will be made to select a replacement within one month's time according to the board's by-laws.”
“The School does not have any committees that have the authority to act on behalf of governing body.”
“The Form 990 was prepared by an independent accounting firm. The completed return was presented and reviewed at the first regular board meeting by the full governing body following receipt from the accounting firm. The final approved copy was subsequently filed with the IRS.”
“All officers, diretors, and key employees are required to complete an annual conflict of interest questionnaire. Conflicts are reviewed at the board or committee level. Individuals are not allowed to vote on transactions where a conflict is determined to exist. All conflicts and proceedings are documented in meeting minutes.”
“The School Director's compensation is determined by annual review by Board evaluation and resulting increase of average annual teacher step increase. The School followed the Board approved rate schedule plus any schoolwide % increase.”
“The School makes its governing documents, conflict of interest policy, and financial statement available to the public upon request.”
“Consulting Fees: Program service expenses 108,611. Management and general expenses 117,507. Fundraising expenses 0. Total expenses 226,118. Contracted fees: Program service expenses 882,085. Management and general expenses 0. Fundraising expenses 0. Total expenses 882,085.”
“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.”
“The School has not changed its oversite process for its financial statement audit from the prior years.”
“The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2024, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.”
“Move negative pension expense to pension revenue 309,556.”
“Move negative pension expense to pension revenue -309,556.”
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 168069 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 189789 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 49363 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 107019 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Public school serving students in grades K-5. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2121 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2121 |
| IRS990/AllOtherContributionsAmt | 0 | 40501 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 5399 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 5399 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | The Organization |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 5073336850 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | PO Box 156 205 S Second Street |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Nerstrand |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55053 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | 0 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 51000 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 51000 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 0 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 1701 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 1701 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 968385 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 183 111 South Meridian Stre |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | Belle Plaine |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 56011 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | Edvisions Cooperative |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | Educational professionals |
| IRS990/ContriRptFundraisingEventAmt | 0 | 21701 |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 1475394 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 29783 |
| IRS990/CYOtherExpensesAmt | 0 | 1489286 |
| IRS990/CYOtherRevenueAmt | 0 | 308305 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 18689 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 291885 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 51000 |
| IRS990/CYTotalExpensesAmt | 0 | 1540286 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1832171 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 2 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 58 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 58 |
| IRS990/Desc | 0 | Served K-5 students by providing an outstanding education including some environmental learning. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 7105 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 33425 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 1317881 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 69935 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 69935 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1912 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1912 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 117507 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 990696 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 1108203 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | Traci LaFerriere |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | Nicole Musolf |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | Carissa Erickson |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Tara Vondrasek |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Phil McBride |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | Carmen Bonde |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | Ali Bossmann |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | Terri Neumann |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | Kelly McGregor |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 53036 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | Business Manager |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | Parent Rep/Chair |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Teacher Rep / Clerk |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Teacher Rep/ Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Teacher Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Parent Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Community Rep |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | Teacher Rep |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 1999 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 1 |
| IRS990/FundraisingAmt | 0 | 21701 |
| IRS990/FundraisingDirectExpensesAmt | 0 | 7155 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 1413192 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 1839326 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIXInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 5495 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 8681 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 14176 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11430 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11430 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 29783 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 29783 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 121266 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 58 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 121266 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | To empower students to be self-directed, lifelong learners by providing a nurturing, multi-age environment which fosters cooperation and character development. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -183682 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 108203 |
| IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt | 0 | -7155 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | -7155 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | -190787 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 74778 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 45896 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 45896 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 3774 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 3774 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 209733 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 174146 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherExpensesGrp/Desc | 0 | Leases/Rentals |
| IRS990/OtherExpensesGrp/Desc | 1 | Supplies |
| IRS990/OtherExpensesGrp/Desc | 2 | Fees to Authorizer |
| IRS990/OtherExpensesGrp/Desc | 3 | Dues/Memberships |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 285 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 13028 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 2 | 8348 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 167479 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 30096 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 167479 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 30381 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 13028 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 8348 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 963695 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 612648 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | Pension Revenue |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 315460 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 315460 |
| IRS990/OtherRevenueTotalAmt | 0 | 315460 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 895 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 10033 |
| IRS990/PrincipalOfficerNm | 0 | Nicole Musolf |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Fees from Patrons |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Medical Assistance |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 15235 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 3454 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 15235 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 3454 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1472798 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 22349 |
| IRS990/PYOtherExpensesAmt | 0 | 1547068 |
| IRS990/PYOtherRevenueAmt | 0 | 175689 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 15590 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 107206 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 32152 |
| IRS990/PYTotalExpensesAmt | 0 | 1579220 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1686426 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 291885 |
| 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 | 18689 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 688033 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 619444 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 121266 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 121266 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | -309556 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1540286 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 174146 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Pension Outflows |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | -309556 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 602704 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 9944 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Pension Liability Payable |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Deferred Pension Inflows |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 309556 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 309556 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1522615 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2024, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | Move negative pension expense to pension revenue 309,556. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | Move negative pension expense to pension revenue -309,556. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part X, Line 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part XI, Line 4b - Other Adjustments: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Part XII, Line 2d - Other Adjustments: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 0 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 174146 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1540286 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 612648 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1832171 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1522615 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1230730 |
| 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 nondiscriminatory policy is contained in the School's 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 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt | 0 | 21701 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt | 0 | 12701 |
| IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt | 0 | 7155 |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event1Nm | 0 | Nestrand Night Out |
| IRS990ScheduleG/FundraisingEventInformationGrp/Event2Nm | 0 | Kwik Trip Carwash |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt | 0 | 12701 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent2Amt | 0 | 9000 |
| IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt | 0 | 21701 |
| IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt | 0 | -7155 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt | 0 | 7155 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt | 0 | 1183 |
| IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent2Amt | 0 | 5972 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | In accordance with MN Statute 124E.07 sub. 5, staff members employed at the school, including teachers providing instruction under a contract with a cooperative, members of the board of directors, and all parents or legal guardians of children enrolled in the school are the voters eligible to elect the members of the school's board of directors. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | If a vacancy occurs, every attempt will be made to select a replacement within one month's time according to the board's by-laws. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | The School does not have any committees that have the authority to act on behalf of governing body. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | The Form 990 was prepared by an independent accounting firm. The completed return was presented and reviewed at the first regular board meeting by the full governing body following receipt from the accounting firm. The final approved copy was subsequently filed with the IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | All officers, diretors, and key employees are required to complete an annual conflict of interest questionnaire. Conflicts are reviewed at the board or committee level. Individuals are not allowed to vote on transactions where a conflict is determined to exist. All conflicts and proceedings are documented in meeting minutes. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | The School Director's compensation is determined by annual review by Board evaluation and resulting increase of average annual teacher step increase. The School followed the Board approved rate schedule plus any schoolwide % increase. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | The School makes its governing documents, conflict of interest policy, and financial statement available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Consulting Fees: Program service expenses 108,611. Management and general expenses 117,507. Fundraising expenses 0. Total expenses 226,118. Contracted fees: Program service expenses 882,085. Management and general expenses 0. Fundraising expenses 0. Total expenses 882,085. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | 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/ExplanationTxt | 9 | The School has not changed its oversite process for its financial statement audit from the prior years. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section A, line 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section A, line 7a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Section A, line 8b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Section B, line 15a |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part IX, line 11g |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part XII, Line 1: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part XII, Line 2c: |
| 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 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 948082 |
| IRS990/TotalAssetsEOYAmt | 0 | 910642 |
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Displayed year
2024 • Form 990Detailed filing. Detailed filing data is available for this year.