Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
Rochester Off-Campus Charter High School
990 • Fiscal year 2018 • EIN 41-1948064
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.84x
Liabilities / Revenue
91st percentile
Higher debt load relative to revenue than 91% of similar nonprofits.
Net Margin
36th percentile
Higher net margin than 36% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 10.2% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
15th percentile
Faster revenue growth than 15% of similar nonprofits.
Balance Sheet
Assets
Down$1,329,960
Down $547,898 (-29%) from 2017
Net Assets
Down-$1,120,989
Down $238,627 (-27%) from 2017
Liabilities
Down$2,450,949
Down $309,271 (-11%) from 2017
Revenue And Expenses
Revenue
Down$1,048,863
Down $235,659 (-18%) from 2017
Expenses
Down$1,059,589
Down $192,361 (-15%) from 2017
Net Income
Down-$10,726
Down $43,298 (-133%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Mar 4, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $1,050,761
Mission and Program Overview
Mission
The primary objectives of the Rosa Parks Charter High School are to improve pupil learning, increase learning opportunities for pupils, establish new forms of accountability for schools, and measure learning outcomes via innovative measures.
Education - public charter school - grades 9-12
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Savings and Temporary Cash Investments | $173,712 | $171,027 | ▼ $2,685 |
| Land, Buildings, and Equipment, Net | $55,651 | $41,854 | ▼ $13,797 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $49,018 | $36,549 | ▼ $12,469 |
| Prepaid Expenses and Deferred Charges | $16,194 | $22,552 | ▲ $6,358 |
| Accounts Receivable | $72,732 | $22,135 | ▼ $50,597 |
| Rtn Earn Endowment Incm Other Fnds | $2,895 | $2,895 | → $0 |
| Cap Stk Tr Prin Current Funds | $-934,275 | $-1,160,433 | ▼ $226,158 |
| Total Assets | $1,877,858 | $1,329,960 | ▼ $547,898 |
| Other Assets Total | $1,559,569 | $1,072,392 | ▼ $487,177 |
| Liabilities | |||
| Mortgage Notes Payable Secured by Investment Property | $2,483,179 | $1,897,896 | ▼ $585,283 |
| Other Liabilities | $189,791 | $514,470 | ▲ $324,679 |
| Accounts Payable and Accrued Expenses | $86,970 | $37,764 | ▼ $49,206 |
| Deferred Revenue | $280 | $819 | ▲ $539 |
| Total Liabilities | $2,760,220 | $2,450,949 | ▼ $309,271 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-882,362 | $-1,120,989 | ▼ $238,627 |
| Total Liabilities and Net Assets / Fund Balance | $1,877,858 | $1,329,960 | ▼ $547,898 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $41,854 | $88,407 | $130,261 |
| Other Land Buildings | $0 | $38,912 | $38,912 |
| Other Assets Org | $1,072,392 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| John Martini | Administrator | FT | $72,972 | $34,304 | $107,276 |
| Tracy Olson | Administration- School Social Worker | FT | $40,905 | $28,371 | $69,276 |
| Blair Larson | Member/instructor | FT | $52,337 | $4,262 | $56,599 |
| Amy Mullen | Treasurer/instructor | FT | $33,536 | $18,914 | $52,450 |
Board Members and Trustees
| Name | Title |
|---|---|
| Katherine Flippin | Board Chair |
| Steve Bieniek | Vice Chair |
| Chrissy Richardson | Member |
| Kristine Vandellen | Member |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,050,003
- Program Service Revenue
- $0
- Investment Income
- $-1,140
- Other Revenue
- $0
- All Other Contributions
- $12,901
- Change in Net Assets
- $-10,726
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,050,761
- Revenue Not Reported on Financial Statements
- $-1,898
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $-1,898
- Total Revenue per Audited Statements
- $1,050,761
- Total Revenue per Form 990
- $1,048,863
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $640,832 |
| Other Expenses | $418,757 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Occupancy | $251,171 | - | - | $251,171 |
| Current Officers, Directors, Trustees, and Key Employees | $173,893 | $73,575 | - | $247,468 |
| Other Salaries and Wages | $196,640 | $11,880 | - | $208,520 |
| Comp Disqual Persons | $66,698 | $22,233 | - | $88,931 |
| Fees for Services Other | $20,230 | $26,025 | - | $46,255 |
| Payroll Taxes | $36,282 | $5,968 | - | $42,250 |
| Fees for Services Accounting | - | $42,085 | - | $42,085 |
| Other Employee Benefits | $32,047 | $6,138 | - | $38,185 |
| Office Expenses | $26,295 | $4,913 | - | $31,208 |
| Pension Plan Contributions | $14,594 | $884 | - | $15,478 |
| Depreciation Depletion | $13,287 | $415 | - | $13,702 |
| Insurance | $6,598 | - | - | $6,598 |
| Travel | $4,242 | - | - | $4,242 |
| Conferences and Meetings | $3,196 | $197 | - | $3,393 |
| Other Expenses | $3,190 | $2,874 | - | $3,190 |
| All Other Expenses | $1,319 | $1,848 | - | $3,167 |
| Interest | - | $498 | - | $498 |
| Total Functional Expenses | $860,056 | $199,533 | $0 | $1,059,589 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $1,059,589 |
| Total Expenses per Audited Statements | $1,049,018 |
| Expenses per Audited Statements | $1,045,887 |
| Expenses Not Reported on Financial Statements | $13,702 |
| Other Expense Adjustments | $13,702 |
| Expenses Not Reported on Form 990 | $3,131 |
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 |
|---|---|
| Deferred Inflows of Resources | $509,165 |
| Capital Lease Obligation | $5,305 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- 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 6
“The organization has one class of membership. The members include the staff of rochester off-campus charter high school and the parents of the students who attend the school.”
Form 990, Part VI, Section A, Line 7A
“All board members are elected by the organization's members.”
Form 990, Part VI, Section B, Line 11B
“The full board reviewed the form 990 and approved it at a regular scheduled board meeting.”
Form 990, Part VI, Section B, Line 12C
“Monitoring is ongoing throughout the year concerning transactions. Individuals are required to complete formal forms indicating any transactions on a yearly basis. If there is a possible conflict of interest, this is discussed before the full board at a regular scheduled board meeting. The board must be made aware of any possible conflict of interest. Other bids or quotes for services will be obtained for board review. The board will approve all transactions. The board will review each situation on an individual basis.”
Form 990, Part VI, Section B, Line 15
“The process used to set the administrator's annual salary is based on a combination of comparison to comparable organizations and attainment in the current year of predefined performance objectives set for the administrator personally and the organization. This process was performed by the board in 2017. Non-staff board members make up the personnel committee. This committee reviews wages and employee contracts and makes recommendations to the board for full approval.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents, conflict of interest policy and financial statements are available to the public through posting on our website www.rocchs.org. In addition, the documents are available upon request and can be reviewed by appointment at the organization.”
Filing and Contact Details
Filer
- Filer Name
- Rosa Parks Charter High School
- EIN
- 41-1948064
- Phone
- 5072823325
- Address
- 2450 MARION ROAD SE, ROCHESTER, MN 55904
Signing Officer
- Name
- Blair Larson
- Title
- Lead Teacher
- Phone
- 5072823325
- Signed
- 2019-03-04
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Blair Larson
- Formed
- 1999
- Legal Domicile
- Mn
- Voting Board Members
- 6
- Independent Board Members
- 4
- Employees
- 22
- Volunteers
- 4
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- PO BOX 217, AUSTIN, MN 55912
- Preparer
- Karen Gries
- Phone
- 5074347000
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in pension liability -227,901.”
FORM 990, PART XII, LINE 1:
“The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
Financial Statement Notes
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“Loss on disposal of capital assets -1,898.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized expenditures 1,803. Capital lease payments 1,328.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 13,702.”
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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/Desc | 0 | ROSA PARKS IS A NON-PROFIT PUBLIC HIGH SCHOOL FOR AT-RISK STUDENTS, GRADES 9-12. STUDENTS ATTENDING HAVE HAD ISSUES IN A REGULAR PUBLIC SCHOOL, PUTTING THEM 'AT RISK'. WE HAVE STUDENTS THAT ARE AT RISK DUE TO THE FOLLOWING MAJOR FACTORS, BUT NOT LIMITED TO THESE: YEARS BEHIND THEIR GRADUATION CLASS, PREGNANT OR PARENTING TEEN, IN RECOVERY FROM ALCOHOL OR OTHER SUBSTANCE ABUSE, MENTAL HEALTH ISSUES, ON PROBATION OR JUST GENERAL DISCIPLINARY ISSUES. ALL STUDENTS 'LEAVE THEIR BAGGAGE' AT THE DOOR WHEN THEY BEGIN AT ROSA PARKS. STUDENTS WORK ON ACADEMICS, AS WELL AS LEARNING RESPECT FOR THEMSELVES AND OTHERS.ROSA PARKS SERVES AT RISK STUDENTS GRADES 9-12 AS A PUBLIC CHARTER SCHOOL IN THE STATE OF MINNESOTA. IN THE PAST FIVE YEARS, OUR ENROLLMENT HAS VARIED FROM 64 TO 125 STUDENTS. EVERY YEAR WE HAVE HAD BETWEEN 25 AND 30 STUDENTS GRADUATE WITH A HIGH SCHOOL DIPLOMA THAT MOST LIKELY WOULD HAVE NEVER FINISHED SCHOOL AND BECOME A DROP OUT. WE HAVE SERVED STUDENTS FROM 16 TO 23 DIFFERENT REGULAR PUBLIC SCHOOL DISTRICTS IN THE PAST SEVERAL YEARS. OUR ONGOING GOAL IS TO GIVE EVERY STUDENT THAT COMES TO US WITH 'BAGGAGE' FROM THEIR PREVIOUS SCHOOLS, A CHANCE FOR A FRESH START WITH ROSA PARKS. STUDENTS ARE IN A SMALL CLASSROOM SETTING WITH 10-16 STUDENTS PER CLASSROOM. EACH STUDENT IS ASSIGNED TO A SPECIFIC HOMEROOM AND HOMEROOM TEACHERS. HERE STUDENTS HAVE A CHANCE TO BOND WITH OTHER STUDENTS AND FEEL THEY ARE IN A SAFE LEARNING ENVIRONMENT. THE GOAL OF ROSA PARKS IS NOT ONLY TO HAVE STUDENTS BE SUCCESSFUL AT ACADEMICS, BUT TO ALSO LEARN SOCIAL SKILLS THAT WILL MAKE THEM GOOD NEIGHBORS AND CITIZENS.OUR PROGRAM WAS REVIEWED BY AN INDEPENDENT GROUP FROM CAMBRIDGE, ENGLAND THROUGH THE MINNESOTA DEPARTMENT OF EDUCATION, AND WE RECEIVED A FAVORABLE REVIEW ON OUR COMPLETE PROGRAM. WE WERE TOLD WE SHOULD BE A MODEL FOR OTHER SCHOOLS DEALING WITH THE TYPE OF STUDENTS WE SERVE. |
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| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 758 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 758 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 6 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 127319 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 55651 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 41854 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 169173 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessCostOthBasisSalesExpnssGrp/OtherAmt | 0 | 1898 |
| 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 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE PRIMARY OBJECTIVES OF THE ROCHESTER OFF-CAMPUS CHARTER HIGH SCHOOL ARE TO IMPROVE PUPIL LEARNING, INCREASE LEARNING OPPORTUNITIES FOR PUPILS, ESTABLISH NEW FORMS OF ACCOUNTABILITY FOR SCHOOLS, AND MEASURE LEARNING OUTCOMES VIA INNOVATIVE MEASURES. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 2483179 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 1897896 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -882362 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1120989 |
| IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt | 0 | -1898 |
| IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt | 0 | -1898 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 251171 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 251171 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 4913 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 26295 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 31208 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1559569 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1072392 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -227901 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 6138 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 32047 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 38185 |
| IRS990/OtherExpensesGrp/Desc | 0 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 1 | DUES AND MEMBERSHIP |
| IRS990/OtherExpensesGrp/Desc | 2 | SPECIAL EDUCATION EXPEN |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 2874 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 9674 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 700 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 3190 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 9674 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 3574 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 3190 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 189791 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 514470 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 11880 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 196640 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 208520 |
| IRS990/OwnWebsiteInd | 0 | X |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 5968 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 36282 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 42250 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 49018 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 36549 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 884 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 14594 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 15478 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16194 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 22552 |
| IRS990/PrincipalOfficerNm | 0 | BLAIR LARSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 1283806 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 716 |
| IRS990/PYOtherExpensesAmt | 0 | 434585 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 32572 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 817365 |
| IRS990/PYTotalExpensesAmt | 0 | 1251950 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 1284522 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -10726 |
| 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 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 2895 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 2895 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 173712 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 171027 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 41854 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 88407 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 130261 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 3131 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 13702 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 1045887 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1072392 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED OUTFLOWS OF RESROUCES |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 3131 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 13702 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 38912 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 38912 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 509165 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 5305 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | DEFERRED INFLOWS OF RESOURCES |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | CAPITAL LEASE OBLIGATION |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | -1898 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | -1898 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 1050761 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | LOSS ON DISPOSAL OF CAPITAL ASSETS -1,898. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CAPITALIZED EXPENDITURES 1,803. CAPITAL LEASE PAYMENTS 1,328. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 13,702. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 41854 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1072392 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 1059589 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 514470 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 1048863 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 1050761 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 1049018 |
| 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 | IT IS LISTED ON OUR APPLICATIONS, CORRESPONDENCE, WEBSITE AND ON ALL SCHOOL RELATED LITERATURE. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | GENERAL PUBLIC EDUCATION - STATE OF MINNESOTA FEDERAL - SPECIAL ED, STUDENT NUTRITION AND TITLE II |
| 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 ORGANIZATION HAS ONE CLASS OF MEMBERSHIP. THE MEMBERS INCLUDE THE STAFF OF ROCHESTER OFF-CAMPUS CHARTER HIGH SCHOOL AND THE PARENTS OF THE STUDENTS WHO ATTEND THE SCHOOL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL BOARD MEMBERS ARE ELECTED BY THE ORGANIZATION'S MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE FULL BOARD REVIEWED THE FORM 990 AND APPROVED IT AT A REGULAR SCHEDULED BOARD MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | MONITORING IS ONGOING THROUGHOUT THE YEAR CONCERNING TRANSACTIONS. INDIVIDUALS ARE REQUIRED TO COMPLETE FORMAL FORMS INDICATING ANY TRANSACTIONS ON A YEARLY BASIS. IF THERE IS A POSSIBLE CONFLICT OF INTEREST, THIS IS DISCUSSED BEFORE THE FULL BOARD AT A REGULAR SCHEDULED BOARD MEETING. THE BOARD MUST BE MADE AWARE OF ANY POSSIBLE CONFLICT OF INTEREST. OTHER BIDS OR QUOTES FOR SERVICES WILL BE OBTAINED FOR BOARD REVIEW. THE BOARD WILL APPROVE ALL TRANSACTIONS. THE BOARD WILL REVIEW EACH SITUATION ON AN INDIVIDUAL BASIS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE PROCESS USED TO SET THE ADMINISTRATOR'S ANNUAL SALARY IS BASED ON A COMBINATION OF COMPARISON TO COMPARABLE ORGANIZATIONS AND ATTAINMENT IN THE CURRENT YEAR OF PREDEFINED PERFORMANCE OBJECTIVES SET FOR THE ADMINISTRATOR PERSONALLY AND THE ORGANIZATION. THIS PROCESS WAS PERFORMED BY THE BOARD IN 2017. NON-STAFF BOARD MEMBERS MAKE UP THE PERSONNEL COMMITTEE. THIS COMMITTEE REVIEWS WAGES AND EMPLOYEE CONTRACTS AND MAKES RECOMMENDATIONS TO THE BOARD FOR FULL APPROVAL. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC THROUGH POSTING ON OUR WEBSITE WWW.ROCCHS.ORG. IN ADDITION, THE DOCUMENTS ARE AVAILABLE UPON REQUEST AND CAN BE REVIEWED BY APPOINTMENT AT THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN PENSION LIABILITY -227,901. |
| 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 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 7A |
| 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: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 1877858 |
| IRS990/TotalAssetsEOYAmt | 0 | 1329960 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1877858 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1329960 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 1050003 |
| IRS990/TotalEmployeeCnt | 0 | 22 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 199533 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 860056 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 1059589 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 2760220 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 2450949 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 2760220 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 2450949 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | -882362 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -1120989 |
| IRS990/TotalOtherCompensationAmt | 0 | 85851 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 860056 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 199750 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | -1140 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 1048863 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 4 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 1877858 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1329960 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TravelGrp/ProgramServicesAmt | 0 | 4242 |
| IRS990/TravelGrp/TotalAmt | 0 | 4242 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,329,960
- Liabilities
- $2,450,949
- Net assets
- -$1,120,989
- Revenue
- $1,048,863
- Expenses
- $1,059,589
- Net income
- -$10,726