Civic Intelligence

Aurora Charter School

990 • Fiscal year 2020 • EIN 41-1962390

Jul 01, 2019 to Jun 30, 2020 • Filed on May 13, 2021

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

98th percentile

1.70x

Higher debt load relative to assets than 98% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Liabilities / Revenue

82nd percentile

1.09x

Higher debt load relative to revenue than 82% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Net Margin

24th percentile

-6.2%

Higher net margin than 24% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Top Officer Pay

28th percentile

$65,837

Higher top officer pay than 28% of similar nonprofits.

Top officer pay equals 1.0% of source-year revenue.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2020

Asset Growth

3rd percentile

-19%

Faster asset growth than 3% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Revenue Growth

65th percentile

9.3%

Faster revenue growth than 65% of similar nonprofits.

2020 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2019 to 2020

Balance Sheet
Liabilities / Assets98th percentile

Assets

Down

$4,344,998

Down $1,022,635 (-19%) from 2019

Net Assets

Down

-$3,037,910

Down $419,946 (-16%) from 2019

Liabilities

Down

$7,382,908

Down $602,689 (-7.5%) from 2019

Revenue And Expenses
Liabilities / Revenue82nd percentileNet Margin24th percentile

Revenue

Up

$6,802,074

Up $580,113 (+9.3%) from 2019

Expenses

Up

$7,222,020

Up $950,992 (+15%) from 2019

Net Income

Down

-$419,946

Down $370,879 (-756%) from 2019

Historical Trend

Balance Sheet Trend

Asset Growth3rd 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

2020

Assets$4,344,998
Liabilities$7,382,908
Net Assets-$3,037,910
Open 2020 Filing

Operations Trend

Revenue Growth65th 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

2020

Revenue$6,802,074
Expenses$7,222,020
Net Income-$419,946
Open 2020 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2019 to Jun 30, 2020
Signed
May 13, 2021
Return Version
2019v5.2
Gross Receipts
$6,802,074
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.

The Mission of Aurora Charter School is to operate a center of learning that embraces academic excellence and celebrates the gift of Latino culture.

Balance Sheet Detail
LineBeginningEndChange
Assets
Accounts Receivable$599,967$687,865▲ $87,898
Land, Buildings, and Equipment, Net$531,868$454,695▼ $77,173
Rtn Earn Endowment Incm Other Fnds$300,000$376,218▲ $76,218
Savings and Temporary Cash Investments$300,000$305,550▲ $5,550
Pd in Cap Srpls Land Bldg Eqp Fund$198,217$180,421▼ $17,796
Prepaid Expenses and Deferred Charges$16,311$75,501▲ $59,190
Cash and Non-Interest-Bearing Accounts$130,032$19,903▼ $110,129
Cap Stk Tr Prin Current Funds$-3,116,181$-3,594,549▼ $478,368
Total Assets$5,367,633$4,344,998▼ $1,022,635
Other Assets Total$3,789,455$2,801,484▼ $987,971
Liabilities
Other Liabilities$7,046,485$6,554,812▼ $491,673
Accounts Payable and Accrued Expenses$365,461$478,822▲ $113,361
Mortgage Notes Payable Secured by Investment Property$573,651$349,274▼ $224,377
Total Liabilities$7,985,597$7,382,908▼ $602,689
Net Assets / Fund Balance
Total Net Assets Fund Balance$-2,617,964$-3,037,910▼ $419,946
Total Liabilities and Net Assets / Fund Balance$5,367,633$4,344,998▼ $1,022,635

Asset Categories

AssetBook ValueDepreciationBasis
Leasehold Improvements$231,963$1,555,602$1,787,565
Equipment$222,732$428,710$651,442
Other Assets Org$-811,866--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2019$300,000-▲ $5,550-$305,550
2018$300,179---$300,000
2017$300,179---$300,179
2016$452,179--$152,000$300,179
2015$452,179---$452,179
Compensation and Service Providers
Top Officer Pay28th percentile

Employees

NameTitleFull / Part TimeBaseTotal
Ayme AlmendarezChairFT$65,837$65,837
Julie ReissMember-$58,578$58,578

Board Members and Trustees

NameTitle
Fidencio CruzMember
Joel BeckMember
Lilia LopezMember
Susana FloresMember
Alex LagerSecretary

Highest Paid Contractors

ContractorServicesLocationCompensation
Bille Bus TransportationTransportation347 Harrison St NE, Minneapolis, MN 55413$558,792
CkcFood Service Contract1185 Concord St N, St Paul, MN 55075$271,223
Syand CorporationTechnology2999 County Rd 42 W 226, Burnsville, MN 55306$119,597
Revenue and Support

Revenue Composition

Contributions and Grants
$584,864
Program Service Revenue
$6,211,660
Investment Income
$5,550
Other Revenue
$0
All Other Contributions
$24,210
Change in Net Assets
$-419,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$6,802,074
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$6,802,074
Total Revenue per Form 990
$6,802,074
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,990,766
Other Expenses$3,231,254
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,390,310$603,205-$2,993,515
Occupancy$937,764$-85-$937,679
Fees for Services Other$379,268$110,674-$489,942
Other Employee Benefits$304,593$115,483-$420,076
Pension Plan Contributions$198,852$50,456-$249,308
Payroll Taxes$173,924$47,480-$221,404
Office Expenses$80,648$28,867-$109,515
Current Officers, Directors, Trustees, and Key Employees$106,463--$106,463
Fees for Services Accounting-$82,003-$82,003
Information Technology$17,421$29,028-$46,449
Payments to Affiliates$500$36,928-$37,428
Insurance$36,859--$36,859
Other Expenses$369,251$29,577-$29,577
Interest$10,678$5,078-$15,756
Conferences and Meetings$15,316--$15,316
All Other Expenses$8,380$1,128-$9,508
Travel-$849-$849
Total Functional Expenses$6,081,349$1,140,671$0$7,222,020

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,222,020
Total Expenses per Audited Statements$7,222,020
Total Expenses per Form 990$7,222,020
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
Deferred inflows of resources$3,303,825
Net pension liability$3,250,987
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 35% controlled entity
No
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 it being 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
2021-05-13
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
74
Volunteers
10

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Ste 410, Minneapolis, MN 55416
Preparer
Victoria L Holinka
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 2020 was Osprey Wilds Environmental Learning Center.”

Financial Statement Notes

Part V, Line 4:

“A certificate of deposit is a requirement of their lease agreement as a means of collateral.”

Part X, Line 2:

“The School is exempt from federal and state income taxes under Internal Revenue Service Code Section 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 Accounting Standards Codification 740-10. 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, 2020.”

Raw XML AppendixShowing 400 of 473 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/LandBldgEquipBasisNetGrp/EOYAmt0454695
IRS990/LandBldgEquipCostOrOtherBssAmt02439007
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
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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. 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.
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IRS990/MoreThan5000KToOrgInd00
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IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0349274
IRS990/NetAssetsOrFundBalancesBOYAmt0-2617964
IRS990/NetAssetsOrFundBalancesEOYAmt0-3037910
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0-85
IRS990/OccupancyGrp/ProgramServicesAmt0937764
IRS990/OccupancyGrp/TotalAmt0937679
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt028867
IRS990/OfficeExpensesGrp/ProgramServicesAmt080648
IRS990/OfficeExpensesGrp/TotalAmt0109515
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt03789455
IRS990/OtherAssetsTotalGrp/EOYAmt02801484
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0115483
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0304593
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0420076
IRS990/OtherExpensesGrp/Desc0Transportation
IRS990/OtherExpensesGrp/Desc1Pension expense per act
IRS990/OtherExpensesGrp/Desc2Food
IRS990/OtherExpensesGrp/Desc3Pension expense per act
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt029577
IRS990/OtherExpensesGrp/ProgramServicesAmt0607800
IRS990/OtherExpensesGrp/ProgramServicesAmt1443322
IRS990/OtherExpensesGrp/ProgramServicesAmt2369251
IRS990/OtherExpensesGrp/TotalAmt0607800
IRS990/OtherExpensesGrp/TotalAmt1443322
IRS990/OtherExpensesGrp/TotalAmt2369251
IRS990/OtherExpensesGrp/TotalAmt329577
IRS990/OtherLiabilitiesGrp/BOYAmt07046485
IRS990/OtherLiabilitiesGrp/EOYAmt06554812
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0603205
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02390310
IRS990/OtherSalariesAndWagesGrp/TotalAmt02993515
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt036928
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt0500
IRS990/PaymentsToAffiliatesGrp/TotalAmt037428
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt047480
IRS990/PayrollTaxesGrp/ProgramServicesAmt0173924
IRS990/PayrollTaxesGrp/TotalAmt0221404
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0198217
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0180421
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt050456
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0198852
IRS990/PensionPlanContributionsGrp/TotalAmt0249308
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016311
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt075501
IRS990/PrincipalOfficerNm0Matthew Cisewski
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Federal and state sour
IRS990/ProgramServiceRevenueGrp/Desc1Other educational purp
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt06166779
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt144881
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt06166779
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt144881
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0422819
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02550
IRS990/PYOtherExpensesAmt02077972
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt05796592
IRS990/PYRevenuesLessExpensesAmt0-49067
IRS990/PYSalariesCompEmpBnftPaidAmt04193056
IRS990/PYTotalExpensesAmt06271028
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt06221961
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-419946
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt06211660
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0300000
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0376218
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0300000
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0305550
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt0300000
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt0305550
IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt05550
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/AdministrativeExpensesAmt0179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt0300179
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt0300000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt0300179
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt0300179
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt0452179
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt0300179
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt0152000
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt0452179
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt0452179
IRS990ScheduleD/EndowmentsHeldRelatedOrgInd00
IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt0222732
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0428710
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0651442
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt07222020
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0231963
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt01555602
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt01787565
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt03613350
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1-811866
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred outflows of resources - PEA
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1Deferred outflows of resources - TRA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03303825
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13250987
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred inflows of resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net pension liability
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt06802074
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0A certificate of deposit is a requirement of their lease agreement as a means of collateral.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1The School is exempt from federal and state income taxes under Internal Revenue Service Code Section 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 Accounting Standards Codification 740-10. 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, 2020.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part V, Line 4:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0454695
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02801484
IRS990ScheduleD/TotalExpensesPerForm990Amt07222020
IRS990ScheduleD/TotalLiabilityAmt06554812
IRS990ScheduleD/TotalRevenuePerForm990Amt06802074
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt06802074
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt07222020
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 materials.
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 it being 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 2020 was Osprey Wilds Environmental Learning Center.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section B, line 11b
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
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxableDistributionsInd00
IRS990/TaxablePartyNotificationInd00

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2020 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,344,998
Liabilities
$7,382,908
Net assets
-$3,037,910
Revenue
$6,802,074
Expenses
$7,222,020
Net income
-$419,946
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
2020Detailed filing. Detailed filing data is available for this year.$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