Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Aurora Charter School
990 • Fiscal year 2019 • EIN 41-1962390
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.49x
Liabilities / Revenue
84th percentile
Higher debt load relative to revenue than 84% of similar nonprofits.
Net Margin
35th percentile
Higher net margin than 35% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 1.6% of source-year revenue.
Asset Growth
6th percentile
Faster asset growth than 6% of similar nonprofits.
Revenue Growth
33rd percentile
Faster revenue growth than 33% of similar nonprofits.
Balance Sheet
Assets
Down$5,367,633
Down $948,288 (-15%) from 2018
Net Assets
Down-$2,617,964
Down $49,067 (-1.9%) from 2018
Liabilities
Down$7,985,597
Down $899,221 (-10%) from 2018
Revenue And Expenses
Revenue
Down$6,221,961
Down $119,119 (-1.9%) from 2018
Expenses
Down$6,271,028
Down $1,505,506 (-19%) from 2018
Net Income
Up-$49,067
Up $1,386,387 (+97%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- May 15, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $6,221,961
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
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $822,638 | $599,967 | ▼ $222,671 |
| Land, Buildings, and Equipment, Net | $470,475 | $531,868 | ▲ $61,393 |
| Savings and Temporary Cash Investments | $300,179 | $300,000 | ▼ $179 |
| Rtn Earn Endowment Incm Other Fnds | $300,179 | $300,000 | ▼ $179 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $267,871 | $198,217 | ▼ $69,654 |
| Cash and Non-Interest-Bearing Accounts | $151,110 | $130,032 | ▼ $21,078 |
| Prepaid Expenses and Deferred Charges | $89,147 | $16,311 | ▼ $72,836 |
| Cap Stk Tr Prin Current Funds | $-3,136,947 | $-3,116,181 | ▲ $20,766 |
| Total Assets | $6,315,921 | $5,367,633 | ▼ $948,288 |
| Other Assets Total | $4,482,372 | $3,789,455 | ▼ $692,917 |
| Liabilities | |||
| Other Liabilities | $8,465,758 | $7,046,485 | ▼ $1,419,273 |
| Mortgage Notes Payable Secured by Investment Property | $202,604 | $573,651 | ▲ $371,047 |
| Accounts Payable and Accrued Expenses | $216,456 | $365,461 | ▲ $149,005 |
| Total Liabilities | $8,884,818 | $7,985,597 | ▼ $899,221 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-2,568,897 | $-2,617,964 | ▼ $49,067 |
| Total Liabilities and Net Assets / Fund Balance | $6,315,921 | $5,367,633 | ▼ $948,288 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $288,202 | $1,486,293 | $1,774,495 |
| Equipment | $243,666 | $393,368 | $637,034 |
| Other Assets Org | $-579,296 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2018 | $300,179 | - | - | - | $300,000 |
| 2017 | $300,179 | - | - | - | $300,179 |
| 2016 | $452,179 | - | - | $152,000 | $300,179 |
| 2015 | $452,179 | - | - | - | $452,179 |
| 2014 | $450,900 | - | ▲ $1,279 | - | $452,179 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Matthew Cisewski | Executive Director | FT | $89,616 | $8,564 | $98,180 |
| Naomi Christianson | Business Administrator | FT | $66,587 | $7,528 | $74,115 |
| Samantha Bertram | Chair | FT | $43,124 | $5,499 | $48,623 |
Board Members and Trustees
| Name | Title |
|---|---|
| Joel Beck | Member |
| Julie Reiss | Member |
| Maria Baltazaca | Member |
| Ayme Almendarez | Secretary |
| Lilia Lopez Fuentes | Treasurer |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| Bille Bus Transportation | Transportation | 347 Harrison St NE, Minneapolis, MN 55413 | $624,387 |
| Ckc | Food Service Contract | 1185 Concord St N, St Paul, MN 55075 | $279,462 |
| Syand Corporation | Technology | 2999 County Rd 42 W 226, Burnsville, MN 55306 | $146,663 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $422,819
- Program Service Revenue
- $5,796,592
- Investment Income
- $2,550
- Other Revenue
- $0
- All Other Contributions
- $6,467
- Change in Net Assets
- $-49,067
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $6,221,961
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $6,221,961
- Total Revenue per Form 990
- $6,221,961
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $4,193,056 |
| Other Expenses | $2,077,972 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $2,671,847 | $347,906 | - | $3,019,753 |
| Occupancy | $688,010 | $1,596 | - | $689,606 |
| Fees for Services Other | $496,317 | $156,442 | - | $652,759 |
| Other Employee Benefits | $337,501 | $71,617 | - | $409,118 |
| Pension Plan Contributions | $223,350 | $39,466 | - | $262,816 |
| Current Officers, Directors, Trustees, and Key Employees | $136,063 | $121,211 | - | $257,274 |
| Payroll Taxes | $207,262 | $36,833 | - | $244,095 |
| Office Expenses | $89,673 | $59,381 | - | $149,054 |
| Fees for Services Accounting | - | $80,354 | - | $80,354 |
| Information Technology | $10,257 | $60,451 | - | $70,708 |
| Payments to Affiliates | $1,037 | $39,432 | - | $40,469 |
| Insurance | $35,737 | - | - | $35,737 |
| Fees for Services Management | - | $20,242 | - | $20,242 |
| Fees for Services Legal | - | $19,191 | - | $19,191 |
| Conferences and Meetings | $14,574 | $2,357 | - | $16,931 |
| Interest | $8,624 | - | - | $8,624 |
| Other Expenses | $16,472 | $2,275 | - | $2,275 |
| Travel | $827 | - | - | $827 |
| All Other Expenses | $-637,470 | $-36,597 | - | $-674,067 |
| Total Functional Expenses | $5,248,871 | $1,022,157 | $0 | $6,271,028 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Expenses per Audited Statements | $6,271,028 |
| Total Expenses per Audited Statements | $6,271,028 |
| Total Expenses per Form 990 | $6,271,028 |
| 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 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 - PER | $4,038,114 |
| Net Pension Liability - PERA & TRA | $3,008,371 |
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 11B
“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
- 2020-05-15
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Matthew Cisewski
- Formed
- 2000
- Legal Domicile
- Mn
- Voting Board Members
- 6
- Independent Board Members
- 5
- Employees
- 74
- 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 IX, line 11G
“Consult/Fees For Svc : Program service expenses 551,632. Management and general expenses 0. Fundraising expenses 0. Total expenses 551,632. Sepcial Ed Consult/Fees for Svc : Program service expenses -62,370. Management and general expenses 0. Fundraising expenses 0. Total expenses -62,370. Consult/Fees For Svc : Program service expenses 0. Management and general expenses 156,442. Fundraising expenses 0. Total expenses 156,442. Educ Speech/Lang Pathologist : Program service expenses 7,055. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,055.”
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 2018 was the Audubon Center of the Northwoods.”
Form 990, PART IX, LINE 24E
“During the fiscal year ending June 30, 2019, changes in actuarial assumptions resulted in a significant reduction to the school's estimated pension liability, which created a "negative expense" of $674,067 for the current year.”
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, 2019.”
Raw XML AppendixShowing 400 of 498 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 599967 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | Operate a center of learning that teaches Latino culture. |
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| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | -36597 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | -637470 |
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| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7635574954 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 809 Meander Court |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | Medina |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55340 |
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| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 130032 |
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| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 257274 |
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| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 1 | 1185 Concord St N |
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| IRS990/Desc | 0 | Education of students. Aurora Charter School is a tuition free, public charter school. During the fiscal year ended June 30, 2019, the School served an estimated 396 students. |
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| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Joel Beck |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | Lilia Lopez Fuentes |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | Treasurer |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | Member |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | Executive Director |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | Business Administrator |
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| IRS990/FormationYr | 0 | 2000 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 10257 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 70708 |
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| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 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. |
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| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3789455 |
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| IRS990/OtherExpensesGrp/Desc | 1 | Food |
| IRS990/OtherExpensesGrp/Desc | 2 | Field Trips |
| IRS990/OtherExpensesGrp/Desc | 3 | Food |
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| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 643578 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 305212 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 16472 |
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| IRS990/OtherExpensesGrp/TotalAmt | 1 | 305212 |
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| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2275 |
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| IRS990/PaymentsToAffiliatesGrp/TotalAmt | 0 | 40469 |
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| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 207262 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 244095 |
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| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 198217 |
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| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 223350 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 262816 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
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| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 16311 |
| IRS990/PrincipalOfficerNm | 0 | Matthew Cisewski |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | Federal and State Sour |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | Other Educational Purp |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 80149 |
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| IRS990/PYOtherRevenueAmt | 0 | 0 |
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| IRS990/PYRevenuesLessExpensesAmt | 0 | -1435454 |
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| IRS990/PYTotalExpensesAmt | 0 | 7776534 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 6341080 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
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| IRS990/ReconcilationRevenueExpnssAmt | 0 | -49067 |
| 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 | 5796592 |
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| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 300000 |
| IRS990/SavingsAndTempCashInvstGrp/BOYAmt | 0 | 300179 |
| IRS990/SavingsAndTempCashInvstGrp/EOYAmt | 0 | 300000 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 1.00000 |
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| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 300000 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 300179 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 300179 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 452179 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 300179 |
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| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 452179 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 450900 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 452179 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 1279 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | 0 |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 243666 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 393368 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 637034 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 6271028 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 288202 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 1486293 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 1774495 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 4368751 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | -579296 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | Deferred Outflows of Resources - PE |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | Deferred Outflows of Resources - TR |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4038114 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 3008371 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | Deferred Inflows of Resources - PER |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | Net Pension Liability - PERA & TRA |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 6221961 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | Board designated to be held in a CD by a trustee in the School's name. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | 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, 2019. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Part V, Line 4: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Part X, Line 2: |
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| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3789455 |
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| IRS990ScheduleD/TotalLiabilityAmt | 0 | 7046485 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 6221961 |
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| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6271028 |
| 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 | Nondiscrimination policy is included in registration material |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | The School receives State and Federal Aid payments and grants to finance educational services for their students. |
| 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 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/ExplanationTxt | 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/SupplementalInformationDetail/ExplanationTxt | 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/SupplementalInformationDetail/ExplanationTxt | 3 | The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Consult/Fees For Svc : Program service expenses 551,632. Management and general expenses 0. Fundraising expenses 0. Total expenses 551,632. Sepcial Ed Consult/Fees for Svc : Program service expenses -62,370. Management and general expenses 0. Fundraising expenses 0. Total expenses -62,370. Consult/Fees For Svc : Program service expenses 0. Management and general expenses 156,442. Fundraising expenses 0. Total expenses 156,442. Educ Speech/Lang Pathologist : Program service expenses 7,055. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,055. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 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/SupplementalInformationDetail/ExplanationTxt | 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/SupplementalInformationDetail/ExplanationTxt | 7 | Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no transactions noted. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 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 2018 was the Audubon Center of the Northwoods. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | During the fiscal year ending June 30, 2019, changes in actuarial assumptions resulted in a significant reduction to the school's estimated pension liability, which created a "negative expense" of $674,067 for the current year. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part VI, Section B, line 11b |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Section B, line 12c |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $5,367,633
- Liabilities
- $7,985,597
- Net assets
- -$2,617,964
- Revenue
- $6,221,961
- Expenses
- $6,271,028
- Net income
- -$49,067