Civic Intelligence

Aurora Charter School

990 • Fiscal year 2016 • EIN 41-1962390

Jul 01, 2015 to Jun 30, 2016 • Filed on Jan 21, 2017

Organization Profilewww.auroracharterschool.com

View Organization Page

2101 E 26th StMinneapolis, MN 55404

(612) 870-3891

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

94th percentile

1.11x

Higher debt load relative to assets than 94% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Liabilities / Revenue

70th percentile

0.49x

Higher debt load relative to revenue than 70% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Net Margin

48th percentile

1.6%

Higher net margin than 48% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Top Officer Pay

30th percentile

$76,955

Higher top officer pay than 30% of similar nonprofits.

Top officer pay equals 1.3% of source-year revenue.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2016

Asset Growth

83rd percentile

18%

Faster asset growth than 83% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Revenue Growth

73rd percentile

14%

Faster revenue growth than 73% of similar nonprofits.

2016 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets94th percentile

Assets

Up

$2,566,537

Up $400,623 (+18%) from 2015

Net Assets

Up

-$288,492

Up $95,134 (+25%) from 2015

Liabilities

Up

$2,855,029

Up $305,489 (+12%) from 2015

Revenue And Expenses
Liabilities / Revenue70th percentileNet Margin48th percentile

Revenue

Up

$5,777,960

Up $721,959 (+14%) from 2015

Expenses

Up

$5,682,826

Up $836,159 (+17%) from 2015

Net Income

Down

$95,134

Down $114,200 (-55%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth83rd percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$10M$5.0M$0-$5.0MAssets 2010: $1,745,001Liabilities 2010: $604,486Net Assets 2010: $1,140,5152010Assets 2011: $1,693,103Liabilities 2011: $486,967Net Assets 2011: $1,206,1362011Assets 2012: $1,574,402Liabilities 2012: $273,674Net Assets 2012: $1,300,7282012Assets 2013: $1,568,846Liabilities 2013: $171,046Net Assets 2013: $1,397,8002013Assets 2014: $1,505,370Liabilities 2014: $280,267Net Assets 2014: $1,225,1032014Assets 2015: $2,165,914Liabilities 2015: $2,549,540Net Assets 2015: -$383,6262015Assets 2016: $2,566,537Liabilities 2016: $2,855,029Net Assets 2016: -$288,4922016Assets 2017: $7,230,276Liabilities 2017: $8,363,719Net Assets 2017: -$1,133,4432017Assets 2018: $6,315,921Liabilities 2018: $8,884,818Net Assets 2018: -$2,568,8972018Assets 2019: $5,367,633Liabilities 2019: $7,985,597Net Assets 2019: -$2,617,9642019Assets 2020: $4,344,998Liabilities 2020: $7,382,908Net Assets 2020: -$3,037,9102020Assets 2021: $3,496,445Liabilities 2021: $6,495,855Net Assets 2021: -$2,999,4102021Assets 2022: $7,189,689Liabilities 2022: $9,786,765Net Assets 2022: -$2,597,0762022Assets 2023: $6,741,830Liabilities 2023: $8,635,135Net Assets 2023: -$1,893,3052023

Highlighted filing

2016

Assets$2,566,537
Liabilities$2,855,029
Net Assets-$288,492
Open 2016 Filing

Operations Trend

Revenue Growth73rd percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$10M$5.0M$0-$5.0MExpenses 2010: $4,144,5332010Revenue 2011: $4,277,014Expenses 2011: $4,225,039Net Income 2011: $51,9752011Expenses 2012: $4,126,3392012Expenses 2013: $3,783,2902013Revenue 2014: $4,250,018Expenses 2014: $4,422,715Net Income 2014: -$172,6972014Revenue 2015: $5,056,001Expenses 2015: $4,846,667Net Income 2015: $209,3342015Revenue 2016: $5,777,960Expenses 2016: $5,682,826Net Income 2016: $95,1342016Revenue 2017: $6,434,494Expenses 2017: $7,279,445Net Income 2017: -$844,9512017Revenue 2018: $6,341,080Expenses 2018: $7,776,534Net Income 2018: -$1,435,4542018Revenue 2019: $6,221,961Expenses 2019: $6,271,028Net Income 2019: -$49,0672019Revenue 2020: $6,802,074Expenses 2020: $7,222,020Net Income 2020: -$419,9462020Revenue 2021: $6,931,662Expenses 2021: $6,893,162Net Income 2021: $38,5002021Revenue 2022: $7,596,902Expenses 2022: $7,167,157Net Income 2022: $429,7452022Revenue 2023: $7,950,467Expenses 2023: $7,246,696Net Income 2023: $703,7712023

Highlighted filing

2016

Revenue$5,777,960
Expenses$5,682,826
Net Income$95,134
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
Jan 21, 2017
Return Version
2015v3.0
Gross Receipts
$5,777,960
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.

Operate a center of learning that teaches Latino culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$645,622$761,897▲ $116,275
Savings and Temporary Cash Investments$452,179$452,179→ $0
Rtn Earn Endowment Incm Other Fnds$452,179$452,179→ $0
Land, Buildings, and Equipment, Net$380,941$349,810▼ $31,131
Pd in Cap Srpls Land Bldg Eqp Fund$380,941$349,810▼ $31,131
Cash and Non-Interest-Bearing Accounts$137,091$136,930▼ $161
Prepaid Expenses and Deferred Charges$93,551$102,265▲ $8,714
Cap Stk Tr Prin Current Funds$-1,216,746$-1,090,481▲ $126,265
Total Assets$2,165,914$2,566,537▲ $400,623
Other Assets Total$456,530$763,456▲ $306,926
Liabilities
Other Liabilities$2,240,930$2,628,356▲ $387,426
Accounts Payable and Accrued Expenses$229,440$174,647▼ $54,793
Mortgage Notes Payable Secured by Investment Property$79,170$52,026▼ $27,144
Total Liabilities$2,549,540$2,855,029▲ $305,489
Net Assets / Fund Balance
Total Net Assets Fund Balance$-383,626$-288,492▲ $95,134
Total Liabilities and Net Assets / Fund Balance$2,165,914$2,566,537▲ $400,623

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$45,244$1,266,657$1,311,901
Equipment$304,566$272,050$576,616
Other Assets Org$763,456--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2015$452,179---$452,179
2014$450,900-▲ $1,279-$452,179
2013$450,000$558▲ $342-$450,900
2012-$450,000--$450,000
Compensation and Service Providers
Top Officer Pay30th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Matthew CisewskiExecutive DirectorFT$71,093$5,862$76,955
Diana ArmentaSecretaryFT$38,497$7,144$45,641
Maribel ZunigaTreasurerFT$36,776$2,958$39,734

Board Members and Trustees

NameTitle
Romula NietoChair
Melanie SeiserVice Chair
Adrian HernandezMember
Guadalupe QuinteroMember
Rodolfo GutierrezMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Bille Bus TransportationTransportation347 Harrison St NE, Minneapolis, MN 55413$457,260
CkcFood Service Contract1185 Concord St N, St Paul, MN 55075$317,899
Syand CorporationTechnology2999 County Rd 42 W 226, Burnsville, MN 55306$106,883
Revenue and Support

Revenue Composition

Contributions and Grants
$571,463
Program Service Revenue
$5,206,497
Investment Income
$0
Other Revenue
$0
All Other Contributions
$4,684
Change in Net Assets
$95,134

Audited Revenue Reconciliation

Revenue per Audited Statements
$5,777,960
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$5,777,960
Total Revenue per Form 990
$5,777,960
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$2,875,821
Salaries, Compensation, and Employee Benefits$2,807,005
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,882,866$173,374-$2,056,240
Occupancy$787,659$31,798-$819,457
Fees for Services Other$388,970$39,632-$428,602
Office Expenses$273,150$39,451-$312,601
Payroll Taxes$187,483$21,027-$208,510
Other Employee Benefits$182,338$24,199-$206,537
Current Officers, Directors, Trustees, and Key Employees$91,435$78,155-$169,590
Pension Plan Contributions$147,261$18,867-$166,128
Information Technology$61,065$47,593-$108,658
Depreciation Depletion$92,296$4,963-$97,259
Payments to Affiliates$50,900$34,493-$85,393
Fees for Services Management-$62,858-$62,858
Fees for Services Accounting-$50,100-$50,100
Conferences and Meetings$516$21,621-$22,137
Insurance$10,072--$10,072
Fees for Services Legal-$5,975-$5,975
Other Expenses$4,972$462-$462
Interest$38--$38
Total Functional Expenses$5,028,258$654,568$0$5,682,826

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,682,826
Total Expenses per Audited Statements$5,682,826
Total Expenses per Form 990$5,682,826
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net pension liability$2,346,293
Defined benefit pension plans$282,063
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
Yes
Backup withholding compliance
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 B, line 11

“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.”

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

“Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary.”

Form 990, Part VI, Section B, line 15

“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.”

Form 990, Part VI, Section C, line 19

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

FORM 990, PART VI, SECTION A, LINE 1B:

“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.”

Filing and Contact Details

Filer

Filer Name
Aurora Charter School
EIN
41-1962390
Phone
6128703891
Address
2101 E 26th St, Minneapolis, MN 55404

Signing Officer

Name
Matthew Cisewski
Title
Executive Director
Phone
6128703891
Signed
2017-01-21
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Matthew Cisewski
Formed
2000
Legal Domicile
Mn
Voting Board Members
7
Independent Board Members
5
Employees
75
Volunteers
10

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Suite 410, Minneapolis, MN 55416
Preparer
Thomas A Karnowski
Phone
9525450424
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C

“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.”

Related Organization Compensation

“Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.”

Authorizer

“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 2016 was the Audubon Center of the Northwoods.”

Financial Statement Notes

Part V, Line 4:

“Board designated to be held in a CD by a trustee in the School's name.”

Part X, Line 2:

“The School is exempt from federal and state income taxes under Internal Revenue Service Code Sec. 501(c)(3). The School is subject to tax on income from any unrelated business. The School is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 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 it operates. The School believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the School's financial condition, results of operations, 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, 2016”

Raw XML AppendixShowing 400 of 477 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt05
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt047593
IRS990/InformationTechnologyGrp/ProgramServicesAmt061065
IRS990/InformationTechnologyGrp/TotalAmt0108658
IRS990/InsuranceGrp/ProgramServicesAmt010072
IRS990/InsuranceGrp/TotalAmt010072
IRS990/InterestGrp/ProgramServicesAmt038
IRS990/InterestGrp/TotalAmt038
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt014
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01538707
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0380941
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0349810
IRS990/LandBldgEquipCostOrOtherBssAmt01888517
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The mission of Aurora Charter School is to operate a center of learning that embraces academic excellence and celebrates the gift of Latino culture.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt079170
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt052026
IRS990/NetAssetsOrFundBalancesBOYAmt0-383626
IRS990/NetAssetsOrFundBalancesEOYAmt0-288492
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt031798
IRS990/OccupancyGrp/ProgramServicesAmt0787659
IRS990/OccupancyGrp/TotalAmt0819457
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt039451
IRS990/OfficeExpensesGrp/ProgramServicesAmt0273150
IRS990/OfficeExpensesGrp/TotalAmt0312601
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0456530
IRS990/OtherAssetsTotalGrp/EOYAmt0763456
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt024199
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0182338
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0206537
IRS990/OtherExpensesGrp/Desc0Transportation
IRS990/OtherExpensesGrp/Desc1Food
IRS990/OtherExpensesGrp/Desc2Field Trips
IRS990/OtherExpensesGrp/Desc3Food
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0462
IRS990/OtherExpensesGrp/ProgramServicesAmt0515375
IRS990/OtherExpensesGrp/ProgramServicesAmt1351862
IRS990/OtherExpensesGrp/ProgramServicesAmt24972
IRS990/OtherExpensesGrp/TotalAmt0515375
IRS990/OtherExpensesGrp/TotalAmt1351862
IRS990/OtherExpensesGrp/TotalAmt24972
IRS990/OtherExpensesGrp/TotalAmt3462
IRS990/OtherLiabilitiesGrp/BOYAmt02240930
IRS990/OtherLiabilitiesGrp/EOYAmt02628356
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0173374
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01882866
IRS990/OtherSalariesAndWagesGrp/TotalAmt02056240
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt034493
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt050900
IRS990/PaymentsToAffiliatesGrp/TotalAmt085393
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt021027
IRS990/PayrollTaxesGrp/ProgramServicesAmt0187483
IRS990/PayrollTaxesGrp/TotalAmt0208510
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0380941
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0349810
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt018867
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0147261
IRS990/PensionPlanContributionsGrp/TotalAmt0166128
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt093551
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0102265
IRS990/PrincipalOfficerNm0Matthew Cisewski
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Federal and State Sour
IRS990/ProgramServiceRevenueGrp/Desc1Other Educational Purp
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05165717
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt140780
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05165717
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt140780
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0497840
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt01012
IRS990/PYOtherExpensesAmt02231349
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt04557149
IRS990/PYRevenuesLessExpensesAmt0209334
IRS990/PYSalariesCompEmpBnftPaidAmt02615318
IRS990/PYTotalExpensesAmt04846667
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt05056001
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt095134
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt05206497
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0452179
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0452179
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0452179
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0452179
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BoardDesignatedBalanceEOYPct01.00000
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0452179
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0452179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0450900
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0452179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt01279
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0450000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt0558
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0450900
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0342
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt0450000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0450000
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt0304566
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0272050
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0576616
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05682826
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt045244
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01266657
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01311901
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0763456
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Defined benefit pension plans
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt02346293
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1282063
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net pension liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Defined benefit pension plans
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt05777960
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Board designated to be held in a CD by a trustee in the School's name.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The School is exempt from federal and state income taxes under Internal Revenue Service Code Sec. 501(c)(3). The School is subject to tax on income from any unrelated business. The School is subject to the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 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 it operates. The School believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on the School's financial condition, results of operations, 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, 2016
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0349810
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0763456
IRS990ScheduleD/TotalExpensesPerForm990Amt05682826
IRS990ScheduleD/TotalLiabilityAmt02628356
IRS990ScheduleD/TotalRevenuePerForm990Amt05777960
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt05777960
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05682826
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscrimination policy is included in registration material
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The School receives State and Federal Aid payments and grants to finance educational services for their students.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The 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/SupplementalInformationDetail/ExplanationTxt1Board members sign a conflict of interest statement annually. The Board also reviews the conflict of interest policy annually and makes changes as necessary.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The 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/SupplementalInformationDetail/ExplanationTxt3The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The 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/SupplementalInformationDetail/ExplanationTxt5Several 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/SupplementalInformationDetail/ExplanationTxt6Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The 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 2016 was the Audubon Center of the Northwoods.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section B, line 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION A, LINE 1B:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6RELATED ORGANIZATION COMPENSATION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7AUTHORIZER
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$2,566,537
Liabilities
$2,855,029
Net assets
-$288,492
Revenue
$5,777,960
Expenses
$5,682,826
Net income
$95,134
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$6.74$8.64$1.89$7.95$7.25$0.70
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.19$9.79$2.60$7.60$7.17$0.43
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.50$6.50$3.00$6.93$6.89$0.04
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.34$7.38$3.04$6.80$7.22$0.42
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.37$7.99$2.62$6.22$6.27$0.05
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.32$8.88$2.57$6.34$7.78$1.44
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$7.23$8.36$1.13$6.43$7.28$0.84
2016Detailed filing. Detailed filing data is available for this year.$2.57$2.86$0.29$5.78$5.68$0.10
2015Detailed filing. Detailed filing data is available for this year.$2.17$2.55$0.38$5.06$4.85$0.21
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.28$1.23$4.25$4.42$0.17
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.17$1.40$3.78
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.57$0.27$1.30$4.13
2011Summary only. Only limited summary data is available for this year.$1.69$0.49$1.21$4.28$4.23$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.75$0.60$1.14$4.14
Peer Organizations

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