Liabilities / Assets
56th percentile
Higher debt load relative to assets than 56% of similar nonprofits.
Aurora Charter School
990 • Fiscal year 2012 • EIN 41-1962390
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.17x
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on this filing.
Net Margin
Score unavailable
Net margin requires both revenue and expenses on this filing.
Top Officer Pay
Score unavailable
This filing does not contain officer compensation rows.
Asset Growth
17th percentile
Faster asset growth than 17% of similar nonprofits.
Revenue Growth
Score unavailable
No valid filing value is available for this score.
Balance Sheet
Assets
Down$1,574,402
Down $118,701 (-7.0%) from 2011
Net Assets
Up$1,300,728
Up $94,592 (+7.8%) from 2011
Liabilities
Down$273,674
Down $213,293 (-44%) from 2011
Revenue And Expenses
Revenue
-
No earlier filing loaded for comparison.
Expenses
Down$4,126,339
Down $98,700 (-2.3%) from 2011
Net Income
-
No earlier filing loaded for comparison.
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2011 to Jun 30, 2012
- Signed
- May 13, 2013
- Return Version
- 2011v1.5
- Gross Receipts
- $4,141,470
Mission and Program Overview
Mission
The Mission of Aurora Charter School is to operate a center of learning that embraces academic excellence and celebrates the gift of Latino culture. Aurora Charter School will be a high-achieving learning environment where the student is nurtured academically, socially, and physically. Students will be held to learning standards mandated by the State of Minnesota through a dual-language curriculum in English and Spanish, and with the instruction of highly-qualified teachers and other support staff, will strive to close the achievement gap within the school.
Filing and Contact Details
Filer
- EIN
- 41-1962390
Raw XML AppendixShowing 400 of 476 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReview | 0 | 0 |
| IRS990/AccountsPayableAccruedExpenses/BOY | 0 | 235367 |
| IRS990/AccountsPayableAccruedExpenses/EOY | 0 | 173594 |
| IRS990/AccountsReceivable/BOY | 0 | 799094 |
| IRS990/AccountsReceivable/EOY | 0 | 1177617 |
| IRS990/ActivitiesConductedPartnership | 0 | 0 |
| IRS990/ActivityOrMissionDescription | 0 | Operate a center of learning that teaches Latino culture. |
| IRS990/AddressPrincipalOfficerUS/AddressLine1 | 0 | 2520 Minnehaha Avenue |
| IRS990/AddressPrincipalOfficerUS/City | 0 | Minneapolis |
| IRS990/AddressPrincipalOfficerUS/State | 0 | MN |
| IRS990/AddressPrincipalOfficerUS/ZIPCode | 0 | 55404 |
| IRS990/AllOtherContributions | 0 | 14964 |
| IRS990/AnnualDisclosureCoveredPersons | 0 | 1 |
| IRS990/AuditCommittee | 0 | 1 |
| IRS990/BenefitsPaidToMembersCY | 0 | 0 |
| IRS990/BenefitsPaidToMembersPriorYear | 0 | 0 |
| IRS990/BsnssRltnshpThruFamilyMember | 0 | 1 |
| IRS990/BsnssRltnshpWithOrganization | 0 | 0 |
| IRS990/CapStckTrstPrinCurrentFunds/BOY | 0 | 879782 |
| IRS990/CapStckTrstPrinCurrentFunds/EOY | 0 | 1011142 |
| IRS990/CashNonInterestBearing/BOY | 0 | 214132 |
| IRS990/CashNonInterestBearing/EOY | 0 | 0 |
| IRS990/ChangesToOrganizingDocs | 0 | 0 |
| IRS990/CollectionsOfArt | 0 | 0 |
| IRS990/CompCurrentOfficersDirectors/ManagementAndGeneral | 0 | 89521 |
| IRS990/CompCurrentOfficersDirectors/ProgramServices | 0 | 150561 |
| IRS990/CompCurrentOfficersDirectors/Total | 0 | 240082 |
| IRS990/CompensationFromOtherSources | 0 | 0 |
| IRS990/CompensationProcessCEO | 0 | 1 |
| IRS990/CompensationProcessOther | 0 | 1 |
| IRS990/ComplianceWithBackupWitholding | 0 | 1 |
| IRS990/ConflictOfInterestPolicy | 0 | 1 |
| IRS990/ConservationEasements | 0 | 0 |
| IRS990/ConsolidatedAuditFinancialStmt | 0 | 0 |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine1 | 0 | 3140 Irving Avenue South |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/AddressLine1 | 1 | 100 Vadnais Blvd |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City | 0 | Minneapolis |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/City | 1 | Vadnais Heights |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State | 0 | MN |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/State | 1 | MN |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode | 0 | 55408 |
| IRS990/ContractorCompensation/AddressOfContractor/AddressUS/ZIPCode | 1 | 55127 |
| IRS990/ContractorCompensation/Compensation | 0 | 335652 |
| IRS990/ContractorCompensation/Compensation | 1 | 207551 |
| IRS990/ContractorCompensation/DescriptionOfServices | 0 | Transportation |
| IRS990/ContractorCompensation/DescriptionOfServices | 1 | Food Service Contract |
| IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine1 | 0 | Minnehaha Transportation |
| IRS990/ContractorCompensation/NameOfContractor/NameBusiness/BusinessNameLine1 | 1 | Done Right Foods |
| IRS990/ContributionsGrantsCurrentYear | 0 | 396009 |
| IRS990/ContributionsGrantsPriorYear | 0 | 410869 |
| IRS990/CreditCounseling | 0 | 0 |
| IRS990/DecisionsSubjectToApproval | 0 | 0 |
| IRS990/DeductibleContributionsOfArt | 0 | 0 |
| IRS990/DeductibleNonCashContributions | 0 | 0 |
| IRS990/DeferredRevenue/BOY | 0 | 120 |
| IRS990/DeferredRevenue/EOY | 0 | 80 |
| IRS990/DelegationOfManagementDuties | 0 | 0 |
| IRS990/DepreciationDepletion/ManagementAndGeneral | 0 | 2201 |
| IRS990/DepreciationDepletion/ProgramServices | 0 | 222408 |
| IRS990/DepreciationDepletion/Total | 0 | 224609 |
| IRS990/DescribedIn501C3 | 0 | 1 |
| IRS990/Description | 0 | Education of students. Aurora Charter School is a tuition free, public charter school. During the fiscal year ended June 30, 2012, the School served an estimated 295 students. |
| IRS990/DisregardedEntity | 0 | 0 |
| IRS990/DistributionToDonor | 0 | 0 |
| IRS990/DocumentRetentionPolicy | 0 | 1 |
| IRS990/DonorAdvisedFunds | 0 | 0 |
| IRS990/DoNotFollowSFAS117 | 0 | X |
| IRS990/ElectionOfBoardMembers | 0 | 0 |
| IRS990/EmploymentTaxReturnsFiled | 0 | 1 |
| IRS990/ExcessBenefitTransaction | 0 | 0 |
| IRS990/ExcessBusinessHoldings | 0 | 0 |
| IRS990/Expense | 0 | 3733117 |
| IRS990/FamilyOrBusinessRelationship | 0 | 0 |
| IRS990/FederalGrantAuditRequired | 0 | 0 |
| IRS990/FeesForServicesAccounting/ManagementAndGeneral | 0 | 44492 |
| IRS990/FeesForServicesAccounting/Total | 0 | 44492 |
| IRS990/FeesForServicesManagement/ManagementAndGeneral | 0 | 43914 |
| IRS990/FeesForServicesManagement/Total | 0 | 43914 |
| IRS990/FeesForServicesOther/Fundraising | 0 | 3741 |
| IRS990/FeesForServicesOther/ManagementAndGeneral | 0 | 15842 |
| IRS990/FeesForServicesOther/ProgramServices | 0 | 418320 |
| IRS990/FeesForServicesOther/Total | 0 | 437903 |
| IRS990/FinancialStatementSeparate | 0 | X |
| IRS990/ForeignActivities | 0 | 0 |
| IRS990/ForeignFinancialAccount | 0 | 0 |
| IRS990/ForeignOffice | 0 | 0 |
| IRS990/Form1098CFiled | 0 | 0 |
| IRS990/Form8282PropertyDisposedOf | 0 | 0 |
| IRS990/Form8899Filed | 0 | 0 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 0 | 10.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 1 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 2 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 3 | 40.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 4 | 2.00 |
| IRS990/Form990PartVIISectionA/AverageHoursPerWeek | 5 | 40.00 |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 0 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 1 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 2 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 3 | X |
| IRS990/Form990PartVIISectionA/IndividualTrusteeOrDirector | 4 | X |
| IRS990/Form990PartVIISectionA/NamePerson | 0 | Robert Harvey |
| IRS990/Form990PartVIISectionA/NamePerson | 1 | C Veronica Narciso |
| IRS990/Form990PartVIISectionA/NamePerson | 2 | Matthew Cisewski |
| IRS990/Form990PartVIISectionA/NamePerson | 3 | Bianca Boomer |
| IRS990/Form990PartVIISectionA/NamePerson | 4 | Ben Martin |
| IRS990/Form990PartVIISectionA/NamePerson | 5 | Cheryl Avina |
| IRS990/Form990PartVIISectionA/Officer | 0 | X |
| IRS990/Form990PartVIISectionA/Officer | 1 | X |
| IRS990/Form990PartVIISectionA/Officer | 2 | X |
| IRS990/Form990PartVIISectionA/Officer | 3 | X |
| IRS990/Form990PartVIISectionA/OtherCompensation | 0 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 1 | 7144 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 2 | 7616 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 3 | 6245 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 4 | 0 |
| IRS990/Form990PartVIISectionA/OtherCompensation | 5 | 14092 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 1 | 50290 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 2 | 43103 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 3 | 41540 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromOrganization | 5 | 88665 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 0 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 1 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 2 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 3 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 4 | 0 |
| IRS990/Form990PartVIISectionA/ReportableCompFromRelatedOrgs | 5 | 0 |
| IRS990/Form990PartVIISectionA/Title | 0 | BOARD CHAIR |
| IRS990/Form990PartVIISectionA/Title | 1 | VICE CHAIR |
| IRS990/Form990PartVIISectionA/Title | 2 | SECRETARY/TREASURER |
| IRS990/Form990PartVIISectionA/Title | 3 | BOARD MEMBER |
| IRS990/Form990PartVIISectionA/Title | 4 | BOARD MEMBER |
| IRS990/Form990PartVIISectionA/Title | 5 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGoverningBody | 0 | 0 |
| IRS990/FormersListed | 0 | 0 |
| IRS990/FSAudited | 0 | 1 |
| IRS990/FundraisingActivities | 0 | 0 |
| IRS990/FundsToPayPremiums | 0 | 0 |
| IRS990/Gaming | 0 | 0 |
| IRS990/GovernmentGrants | 0 | 381045 |
| IRS990/GrantsAndSimilarAmntsCY | 0 | 0 |
| IRS990/GrantsAndSimilarAmntsPriorYear | 0 | 0 |
| IRS990/GrantsToIndividuals | 0 | 0 |
| IRS990/GrantsToOrganizations | 0 | 0 |
| IRS990/GrantToRelatedPerson | 0 | 0 |
| IRS990/GrossReceipts | 0 | 4141470 |
| IRS990/GroupReturnForAffiliates | 0 | 0 |
| IRS990/Hospital | 0 | 0 |
| IRS990/IndependentAuditFinancialStmt | 0 | 1 |
| IRS990/IndoorTanningServices | 0 | 0 |
| IRS990/InfoInScheduleOPartVI | 0 | X |
| IRS990/InfoInScheduleOPartXI | 0 | X |
| IRS990/InfoInScheduleOPartXII | 0 | X |
| IRS990/InformationTechnology/ManagementAndGeneral | 0 | 3102 |
| IRS990/InformationTechnology/ProgramServices | 0 | 17256 |
| IRS990/InformationTechnology/Total | 0 | 20358 |
| IRS990/Insurance/ProgramServices | 0 | 14996 |
| IRS990/Insurance/Total | 0 | 14996 |
| IRS990/Interest/ProgramServices | 0 | 13455 |
| IRS990/Interest/Total | 0 | 13455 |
| IRS990/InvestmentIncomeCurrentYear | 0 | 4910 |
| IRS990/InvestmentIncome/ExclusionAmount | 0 | 4910 |
| IRS990/InvestmentIncomePriorYear | 0 | 6007 |
| IRS990/InvestmentIncome/TotalRevenueColumn | 0 | 4910 |
| IRS990/InvestmentInJointVenture | 0 | 0 |
| IRS990/LandBldgEquipmentAccumDeprec | 0 | 1209202 |
| IRS990/LandBuildingsEquipmentBasis | 0 | 1498788 |
| IRS990/LandBuildingsEquipmentBasisNet/BOY | 0 | 498708 |
| IRS990/LandBuildingsEquipmentBasisNet/EOY | 0 | 289586 |
| IRS990/LoanToOfficerOrDQP | 0 | 0 |
| IRS990/LobbyingActivities | 0 | 0 |
| IRS990/LocalChapters | 0 | 0 |
| IRS990/MaterialDiversionOrMisuse | 0 | 0 |
| IRS990/MembersOrStockholders | 0 | 0 |
| IRS990/MethodOfAccountingAccrual | 0 | X |
| IRS990/MinutesOfCommittees | 0 | 1 |
| IRS990/MinutesOfGoverningBody | 0 | 1 |
| IRS990/MissionDescription | 0 | The mission of Aurora Charter School is to operate a center of learning that embraces academic excellence and celebrates the gift of Latino culture. |
| IRS990/MoreThan5000KToIndividuals | 0 | 0 |
| IRS990/MoreThan5000KToOrganizations | 0 | 0 |
| IRS990/MortNotesPyblSecuredInvestProp/BOY | 0 | 251480 |
| IRS990/MortNotesPyblSecuredInvestProp/EOY | 0 | 100000 |
| IRS990/NameOfPrincipalOfficerPerson | 0 | Cheryl Avina |
| IRS990/NbrIndependentVotingMembers | 0 | 2 |
| IRS990/NbrVotingGoverningBodyMembers | 0 | 5 |
| IRS990/NbrVotingMembersGoverningBody | 0 | 5 |
| IRS990/NetAssetsOrFundBalancesBOY | 0 | 1206136 |
| IRS990/NetAssetsOrFundBalancesEOY | 0 | 1300728 |
| IRS990/NetUnrelatedBusinessTxblIncome | 0 | 0 |
| IRS990/NonDeductibleContributions | 0 | 0 |
| IRS990/NumberFormsTransmittedWith1096 | 0 | 7 |
| IRS990/NumberIndependentVotingMembers | 0 | 2 |
| IRS990/NumberIndividualsGT100K | 0 | 0 |
| IRS990/NumberOfContractorsGT100K | 0 | 2 |
| IRS990/NumberOfEmployees | 0 | 53 |
| IRS990/NumberW2GIncluded | 0 | 0 |
| IRS990/Occupancy/ManagementAndGeneral | 0 | 12234 |
| IRS990/Occupancy/ProgramServices | 0 | 808797 |
| IRS990/Occupancy/Total | 0 | 821031 |
| IRS990/OfficeExpenses/ManagementAndGeneral | 0 | 34484 |
| IRS990/OfficeExpenses/ProgramServices | 0 | 117195 |
| IRS990/OfficeExpenses/Total | 0 | 151679 |
| IRS990/OfficerEntityWithBsnssRltnshp | 0 | 0 |
| IRS990/OfficerMailingAddress | 0 | 0 |
| IRS990/Organization501c3 | 0 | X |
| IRS990/OtherEmployeeBenefits/ManagementAndGeneral | 0 | 23006 |
| IRS990/OtherEmployeeBenefits/ProgramServices | 0 | 151979 |
| IRS990/OtherEmployeeBenefits/Total | 0 | 174985 |
| IRS990/OtherExpensePriorYear | 0 | 2186924 |
| IRS990/OtherExpensesCurrentYear | 0 | 2146969 |
| IRS990/OtherExpenses/Description | 0 | Transportation |
| IRS990/OtherExpenses/Description | 1 | Food |
| IRS990/OtherExpenses/ProgramServices | 0 | 331197 |
| IRS990/OtherExpenses/ProgramServices | 1 | 25455 |
| IRS990/OtherExpenses/Total | 0 | 331197 |
| IRS990/OtherExpenses/Total | 1 | 25455 |
| IRS990/OtherRevenueCurrentYear | 0 | 0 |
| IRS990/OtherRevenuePriorYear | 0 | 0 |
| IRS990/OtherSalariesAndWages/ManagementAndGeneral | 0 | 78850 |
| IRS990/OtherSalariesAndWages/ProgramServices | 0 | 1268087 |
| IRS990/OtherSalariesAndWages/Total | 0 | 1346937 |
| IRS990/PaidInCapSrplsLandBldgEqpFund/BOY | 0 | 326354 |
| IRS990/PaidInCapSrplsLandBldgEqpFund/EOY | 0 | 289586 |
| IRS990/PartialLiquidation | 0 | 0 |
| IRS990/PaymentsToAffiliates/ManagementAndGeneral | 0 | 16751 |
| IRS990/PaymentsToAffiliates/ProgramServices | 0 | 1129 |
| IRS990/PaymentsToAffiliates/Total | 0 | 17880 |
| IRS990/PayrollTaxes/ManagementAndGeneral | 0 | 12891 |
| IRS990/PayrollTaxes/ProgramServices | 0 | 103327 |
| IRS990/PayrollTaxes/Total | 0 | 116218 |
| IRS990/PensionPlanContributions/ManagementAndGeneral | 0 | 12193 |
| IRS990/PensionPlanContributions/ProgramServices | 0 | 88955 |
| IRS990/PensionPlanContributions/Total | 0 | 101148 |
| IRS990/PoliticalActivities | 0 | 0 |
| IRS990/PremiumsPaid | 0 | 0 |
| IRS990/PrepaidExpensesDeferredCharges/BOY | 0 | 45223 |
| IRS990/PrepaidExpensesDeferredCharges/EOY | 0 | 103096 |
| IRS990/PriorExcessBenefitTransaction | 0 | 0 |
| IRS990/ProfessionalFundraising | 0 | 0 |
| IRS990/ProgramServiceRevenue/BusinessCode | 0 | 611710 |
| IRS990/ProgramServiceRevenue/BusinessCode | 1 | 611710 |
| IRS990/ProgramServiceRevenueCY | 0 | 3740551 |
| IRS990/ProgramServiceRevenue/Description | 0 | Federal and State Sour |
| IRS990/ProgramServiceRevenue/Description | 1 | Other Educational Purp |
| IRS990/ProgramServiceRevenuePriorYear | 0 | 3860138 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 0 | 3323553 |
| IRS990/ProgramServiceRevenue/RelatedOrExemptFunctionIncome | 1 | 416998 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 0 | 3323553 |
| IRS990/ProgramServiceRevenue/TotalRevenueColumn | 1 | 416998 |
| IRS990/ProhibitedTaxShelterTrans | 0 | 0 |
| IRS990/QuidProQuoContributions | 0 | 0 |
| IRS990/ReconcilationOtherChanges | 0 | 79461 |
| IRS990/ReconcilationRevenueExpenses | 0 | 15131 |
| IRS990/RegularMonitoringEnforcement | 0 | 1 |
| IRS990/RelatedEntity | 0 | 0 |
| IRS990/RelatedOrgControlledEntity | 0 | 0 |
| IRS990/ReportFin48Footnote | 0 | 1 |
| IRS990/ReportInvestOthSecurities | 0 | 0 |
| IRS990/ReportLandBldgEquip | 0 | 1 |
| IRS990/ReportOtherAssets | 0 | 0 |
| IRS990/ReportOtherLiabilities | 0 | 0 |
| IRS990/ReportProgRelInvest | 0 | 0 |
| IRS990/RetainedEarningsEndowmentEtc/BOY | 0 | 0 |
| IRS990/RetainedEarningsEndowmentEtc/EOY | 0 | 0 |
| IRS990/Revenue | 0 | 3740551 |
| IRS990/RevenuesLessExpensesCY | 0 | 15131 |
| IRS990/RevenuesLessExpensesPriorYear | 0 | 51975 |
| IRS990/SalariesEtcCurrentYear | 0 | 1979370 |
| IRS990/SalariesEtcPriorYear | 0 | 2038115 |
| IRS990/SavingsAndTempCashInvestments/BOY | 0 | 135946 |
| IRS990/SavingsAndTempCashInvestments/EOY | 0 | 4103 |
| IRS990ScheduleA/School170b1Aii | 0 | X |
| IRS990ScheduleB/ContributorInfo/AggregateContributions | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorAddressUS/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNameBusiness/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInfo/ContributorNumber | 0 | RESTRICTED |
| IRS990/ScheduleBRequired | 0 | 1 |
| IRS990ScheduleD/AdditionsDuringYear | 0 | 390469 |
| IRS990ScheduleD/BeginningBalance | 0 | 47306 |
| IRS990ScheduleD/DistributionsDuringYear | 0 | 437775 |
| IRS990ScheduleD/EndingBalance | 0 | 0 |
| IRS990ScheduleD/Equipment/BookValue | 0 | 97260 |
| IRS990ScheduleD/Equipment/Depreciation | 0 | 92267 |
| IRS990ScheduleD/Equipment/OtherCostOrOtherBasis | 0 | 189527 |
| IRS990ScheduleD/ExcessOrDeficitForYear | 0 | 15131 |
| IRS990ScheduleD/ExcessOrDeficitPerFS | 0 | 94592 |
| IRS990ScheduleD/ExpensesNotRptdF990 | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptdOnFinStmt | 0 | 473671 |
| IRS990ScheduleD/ExpensesSubtotal | 0 | 3652668 |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 0 | The Agency fund is managed by the School but held by an unrelated organization for improvements and repairs of the School's rented building. The cash is not held by the School and therefore is not on the balance sheet of the school. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 1 | The School is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009, the School adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The School has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The School believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the School has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2012. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 2 | The difference between the beginning and ending Agency Fund Cash 79,461. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 3 | Revenue related to the Agency Fund 390,469. Contra Revenue reported as an expense 3,741. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 4 | Expenses related to the Agency Fund 469,930. Contra Reveneue reported as an expense 3,741. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Explanation | 5 | There is a $32,155 difference in the distributions and the change in net assets related to the agency fund due to the closing of the fund have loan payoffs. |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 0 | Description of Uncertain Tax Positions Under FIN 48: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 1 | Part XI, Line 8 - Other Adjustments: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 2 | Part XII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/Identifier | 3 | Part XIII, Line 4b - Other Adjustments: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 0 | Part IV, Line 1b: |
| IRS990ScheduleD/Form990ScheduleDPartXIV/ReturnReference | 1 | Part X: |
| IRS990ScheduleD/LeaseholdImprovements/BookValue | 0 | 192326 |
| IRS990ScheduleD/LeaseholdImprovements/Depreciation | 0 | 281935 |
| IRS990ScheduleD/LeaseholdImprovements/OtherCostOrOtherBasis | 0 | 474261 |
| IRS990ScheduleD/OtherAmount | 0 | 79461 |
| IRS990ScheduleD/OtherExpensesNotIncluded | 0 | 473671 |
| IRS990ScheduleD/OtherLandBuildings/BookValue | 0 | 0 |
| IRS990ScheduleD/OtherLandBuildings/Depreciation | 0 | 835000 |
| IRS990ScheduleD/OtherLandBuildings/OtherCostOrOtherBasis | 0 | 835000 |
| IRS990ScheduleD/OtherRevenuesNotIncluded | 0 | 394210 |
| IRS990ScheduleD/RevenueNotRptdF990 | 0 | 0 |
| IRS990ScheduleD/RevenueNotRptdOnFinStmt | 0 | 394210 |
| IRS990ScheduleD/RevenueSubtotal | 0 | 3747260 |
| IRS990ScheduleD/TotalAdjustments | 0 | 79461 |
| IRS990ScheduleD/TotalExpenses | 0 | 4126339 |
| IRS990ScheduleD/TotalExpensesPerForm990 | 0 | 4126339 |
| IRS990ScheduleD/TotalOfBookValueLandBuildings | 0 | 289586 |
| IRS990ScheduleD/TotalRevenue | 0 | 4141470 |
| IRS990ScheduleD/TotalRevenuePerForm990 | 0 | 4141470 |
| IRS990ScheduleD/TotExpensesEtcAuditedFinclStmt | 0 | 3652668 |
| IRS990ScheduleD/TotRevenueEtcAuditedFinclStmt | 0 | 3747260 |
| IRS990ScheduleE/ComplianceWithRevProc7550 | 0 | 1 |
| IRS990ScheduleE/DiscriminateRaceAdmissPolicies | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceAthleticProg | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEducPolicies | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceEmplmnFaculty | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceOtherActy | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceScholarships | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceStudentsRights | 0 | 0 |
| IRS990ScheduleE/DiscriminateRaceUseOfFclts | 0 | 0 |
| IRS990ScheduleE/Form990ScheduleEPartII/Explanation | 0 | Nondiscrimination policy is included in registration material |
| IRS990ScheduleE/Form990ScheduleEPartII/Explanation | 1 | The School receives State and Federal Aid payments and grants to finance educational services for their students. |
| IRS990ScheduleE/Form990ScheduleEPartII/Identifier | 0 | Explanation of Nondiscriminatory Policy Publication |
| IRS990ScheduleE/Form990ScheduleEPartII/Identifier | 1 | Explanation of Government Financial Assistance |
| IRS990ScheduleE/Form990ScheduleEPartII/ReturnReference | 0 | Schedule E, Part I, Line 3 |
| IRS990ScheduleE/Form990ScheduleEPartII/ReturnReference | 1 | Schedule E, Part I, Line 6 |
| IRS990ScheduleE/GovernmentFinancialAidReceived | 0 | 1 |
| IRS990ScheduleE/GovernmentFinancialAidRevoked | 0 | 0 |
| IRS990ScheduleE/MaintCopiesOfAllSolicitations | 0 | 1 |
| IRS990ScheduleE/MaintCopiesOfBrochuresEtc | 0 | 1 |
| IRS990ScheduleE/MaintRacialCompositionRecords | 0 | 1 |
| IRS990ScheduleE/MaintScholarshipsRecords | 0 | 1 |
| IRS990ScheduleE/NondiscriminatoryPolicyStmt | 0 | 1 |
| IRS990ScheduleE/PolicyPublViaBroadcastMedia | 0 | 1 |
| IRS990ScheduleE/PolicyStatementInBrochuresEtc | 0 | 1 |
| IRS990/ScheduleJRequired | 0 | 0 |
| IRS990ScheduleL/Form990ScheduleLPartIV/AmountOfTransaction | 0 | 62130 |
| IRS990ScheduleL/Form990ScheduleLPartIV/AmountOfTransaction | 1 | 39680 |
| IRS990ScheduleL/Form990ScheduleLPartIV/DescriptionOfTransaction | 0 | Employed by School |
| IRS990ScheduleL/Form990ScheduleLPartIV/DescriptionOfTransaction | 1 | Employed by School |
| IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NamePerson | 0 | Oscar Avina |
| IRS990ScheduleL/Form990ScheduleLPartIV/NameOfInterestedPerson/NamePerson | 1 | Alejandro Avina |
| IRS990ScheduleL/Form990ScheduleLPartIV/Relationship | 0 | Spouse of Director |
| IRS990ScheduleL/Form990ScheduleLPartIV/Relationship | 1 | Husband of Board Chair & Son of Director |
| IRS990ScheduleL/Form990ScheduleLPartIV/SharingOfRevenues | 0 | 0 |
| IRS990ScheduleL/Form990ScheduleLPartIV/SharingOfRevenues | 1 | 0 |
| IRS990ScheduleO/GeneralExplanation/Explanation | 0 | The Form 990 is prepared by an independent accounting firm. Once the Form is completed, it is given to the Executive Director for review before it is signed and filed. The entire board does not review the 990 prior to be filed. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 1 | Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 2 | The School Board does an annual evaluation of the Executive Director and determines the compensation. The Executive Director evaluates employees and makes recommendations to the School Board. The Board bases its compensation on the knowledge of the budget. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 3 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 4 | The difference between the beginning and ending Agency Fund Cash 79,461. Total to Form 990, Part XI, Line 5: 79,461. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 5 | The School Board assumes responsibility for oversight of the audit of its financial statements and selection of an independent accountant annually. This process has not changed from the prior year. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 6 | Several members of the board are teachers at the School. Minnesota State Statute 124D.10 Subd. 4(g) requires the board to have at least one employed or contracted teacher. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 7 | Made an effort to obtain information on compendation, if any, was paid from a related organization. No response received and no transactions noted. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 8 | The School is required to have an Authorizer to monitor its operations in order to maintain its charter. The School's approved Authorizer during the fiscal year 2012 was the Audubon Center of the Northwoods. |
| IRS990ScheduleO/GeneralExplanation/Explanation | 9 | The unrelated company that the School leases from holds the funds related to the Agency fund. The School puts money into the Agency fund and records revenues. When the funds are taken out to pay the rent the expenses are recorded on the School's books. The Government-wide financial statements do no incorporate the Agency fund revenues and expenditures and are reconciled on the Schedule D to tie out Form 990 to the Government-wide financials. The change between the beginning and ending cash balances held by the leasor are reconciled on the Schedule D as cash and fund balance are no recorded on the balance sheet as has been explained on Form 990, Schedule D, Part XIV. |
| IRS990ScheduleO/GeneralExplanation/Identifier | 0 | Changes in Net Assets or Fund Balances: |
| IRS990ScheduleO/GeneralExplanation/Identifier | 1 | Independent Auditor |
| IRS990ScheduleO/GeneralExplanation/Identifier | 2 | Independent Directors |
| IRS990ScheduleO/GeneralExplanation/Identifier | 3 | RELATED ORGANIZATION COMPENSATION |
| IRS990ScheduleO/GeneralExplanation/Identifier | 4 | AUTHORIZER |
| IRS990ScheduleO/GeneralExplanation/Identifier | 5 | Agency fund |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 0 | Form 990, Part VI, Section B, line 11 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 1 | Form 990, Part VI, Section B, line 12c |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 2 | Form 990, Part VI, Section B, line 15 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 3 | Form 990, Part VI, Section C, line 19 |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 4 | Form 990, Part XI, line 5: |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 5 | FORM 990, PART XII, LINE 2C |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 6 | FORM 990, PART VI, SECTION A, LINE 1B: |
| IRS990ScheduleO/GeneralExplanation/ReturnReference | 7 | FORM 990, SCHEDULE D, PART IV |
| IRS990/ScheduleORequired | 0 | 1 |
| IRS990/School | 0 | 1 |
| IRS990/SignificantChange | 0 | 0 |
| IRS990/SignificantNewProgramServices | 0 | 0 |
| IRS990/StateLegalDomicile | 0 | MN |
| IRS990/StatesWhereCopyOfReturnIsFiled | 0 | MN |
| IRS990/SubjectToProxyTax | 0 | 0 |
| IRS990/TaxableDistributions | 0 | 0 |
| IRS990/TaxablePartyNotification | 0 | 0 |
| IRS990/TaxExemptBonds | 0 | 0 |
| IRS990/Terminated | 0 | 0 |
| IRS990/TermOrPermanentEndowments | 0 | 0 |
| IRS990/TheBooksAreInCareOf/AddressUS/AddressLine1 | 0 | 570 First Street SE |
| IRS990/TheBooksAreInCareOf/AddressUS/City | 0 | St Cloud |
| IRS990/TheBooksAreInCareOf/AddressUS/State | 0 | MN |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2012 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $1,574,402
- Liabilities
- $273,674
- Net assets
- $1,300,728
- Revenue
- -
- Expenses
- $4,126,339
- Net income
- -