Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Prairie Creek Community School
990 • Fiscal year 2019 • EIN 42-1530416
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.19x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
61st percentile
Higher top officer pay than 61% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
13th percentile
Faster asset growth than 13% of similar nonprofits.
Revenue Growth
41st percentile
Faster revenue growth than 41% of similar nonprofits.
Balance Sheet
Assets
Down$2,770,991
Down $278,486 (-9.1%) from 2018
Net Assets
Up-$537,885
Up $377,148 (+41%) from 2018
Liabilities
Down$3,308,876
Down $655,634 (-17%) from 2018
Revenue And Expenses
Revenue
Up$2,271,802
Up $16,069 (+0.7%) from 2018
Expenses
Up$2,287,571
Up $10,936 (+0.5%) from 2018
Net Income
Up-$15,769
Up $5,133 (+25%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Feb 6, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $2,282,677
Mission and Program Overview
Mission
The school is dedicated to providing imaginative teaching in an atmosphere of mutual respect.
Dedicated to providing imaginative teaching in an atmosphere of mutual respect.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $549,817 | $554,739 | ▲ $4,922 |
| Accounts Receivable | $316,304 | $294,065 | ▼ $22,239 |
| Land, Buildings, and Equipment, Net | $301,953 | $278,628 | ▼ $23,325 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $301,953 | $278,628 | ▼ $23,325 |
| Rtn Earn Endowment Incm Other Fnds | $52,440 | $44,299 | ▼ $8,141 |
| Prepaid Expenses and Deferred Charges | $17,272 | $34,873 | ▲ $17,601 |
| Cap Stk Tr Prin Current Funds | $-1,269,426 | $-860,812 | ▲ $408,614 |
| Total Assets | $3,049,477 | $2,770,991 | ▼ $278,486 |
| Other Assets Total | $1,864,131 | $1,608,686 | ▼ $255,445 |
| Liabilities | |||
| Other Liabilities | $3,800,551 | $3,152,189 | ▼ $648,362 |
| Accounts Payable and Accrued Expenses | $163,959 | $156,687 | ▼ $7,272 |
| Total Liabilities | $3,964,510 | $3,308,876 | ▼ $655,634 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-915,033 | $-537,885 | ▲ $377,148 |
| Total Liabilities and Net Assets / Fund Balance | $3,049,477 | $2,770,991 | ▼ $278,486 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $241,253 | $178,313 | $419,566 |
| Equipment | $37,375 | $144,558 | $181,933 |
| Other Assets Org | $1,608,686 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Simon Tyler | School Director | FT | $72,753 | $11,108 | $83,861 |
| Kelsey Fitschen-hemmah | Secretary/faculty | FT | $55,106 | $9,316 | $64,422 |
| Gabe Meerts | Trustee/faculty | FT | $53,552 | $4,016 | $57,568 |
| Keith Johnson | CFO | PT | $39,846 | $2,988 | $42,834 |
Board Members and Trustees
| Name | Title |
|---|---|
| Ben Miller | Chair |
| Bonnie Jean-flom | Vice Chair |
| Jason Buckmeier | Trustee |
| Jodi Doeden | Trustee |
| Lisa Percy | Trustee |
| Trish Beckman | Trustee |
| Ryan Krominga | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,110,680
- Program Service Revenue
- $118,924
- Investment Income
- $4,212
- Other Revenue
- $37,986
- All Other Contributions
- $65,528
- Change in Net Assets
- $-15,769
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,271,802
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,271,802
- Total Revenue per Form 990
- $2,271,802
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,535,750 |
| Other Expenses | $751,821 |
| 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 | $704,026 | $101,864 | - | $805,890 |
| Occupancy | $290,146 | - | - | $290,146 |
| Current Officers, Directors, Trustees, and Key Employees | $138,686 | $137,367 | - | $276,053 |
| Comp Disqual Persons | $261,589 | - | - | $261,589 |
| Fees for Services Other | $202,414 | $6,173 | - | $208,587 |
| Office Expenses | $122,170 | $7,164 | - | $129,334 |
| Payroll Taxes | $74,171 | $14,401 | - | $88,572 |
| Pension Plan Contributions | $54,107 | $7,363 | - | $61,470 |
| Other Employee Benefits | $33,645 | $8,531 | - | $42,176 |
| Depreciation Depletion | $29,735 | - | - | $29,735 |
| Fees for Services Accounting | - | $14,885 | - | $14,885 |
| Travel | $13,966 | - | - | $13,966 |
| Conferences and Meetings | $10,217 | $2,680 | - | $12,897 |
| Insurance | $8,720 | - | - | $8,720 |
| All Other Expenses | $5,219 | $487 | - | $5,706 |
| Other Expenses | $2,910 | $25,247 | - | $2,910 |
| Fees for Services Legal | - | $799 | - | $799 |
| Total Functional Expenses | $1,960,610 | $326,961 | $0 | $2,287,571 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,287,571 |
| Total Expenses per Audited Statements | $2,264,246 |
| Expenses per Audited Statements | $2,257,836 |
| Expenses Not Reported on Financial Statements | $29,735 |
| Other Expense Adjustments | $29,735 |
| Expenses Not Reported on Form 990 | $6,410 |
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 Pension Inflows | $1,890,031 |
| Net Pension Liability | $1,262,158 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 1
“The executive committee includes the chair and two other trustees the board may designate. The director of the school shall sit ex-officio on the executive committee and attend all meetings. This committee has the authority of the board of trustees in the management of the corporation between meetings of the board of trustees.”
Form 990, Part VI, Section A, Line 6
“The school's membership is composed of the parents, and/or guardians of the children currently enrolled in the school, the current staff, and the board of trustees. Other members may be accepted by majority vote at a membership meeting or board of trustees meeting.”
Form 990, Part VI, Section A, Line 7A
“The board is comprised of nine members: at least one from the parent community, at least two from the faculty, and at least one unrelated member from the community at large. The members elect the board by ballot in the spring of each year.”
Form 990, Part VI, Section B, Line 11B
“The school director and the cfo review the form 990 prior to signing and filing with the irs. The other board members will have it available to review at their discretion.”
Form 990, Part VI, Section B, Line 12C
“The school's conflict of interest policy covers directors, officers, and employees. Covered individuals must disclose material facts for any potential conflict of interest to the board who shall determine if a conflict exists. Individuals with a conflict of interest may not vote, participate in the discussion, or be counted for determining the presence of a quorum. A transaction where a conflict exists may be approved by the remaining board members by a two-thirds majority. Proceedings involving conflicts of interest are documented in the meeting minutes.”
Form 990, Part VI, Section B, Line 15A
“A board committee evaluated and negotiated an annual contract with the director, simon tyler, using appropriate comparability data and contemporaneous substantiation of the committee's deliberations and decision. The review was last conducted in 2018.”
Form 990, Part VI, Section C, Line 19
“The school makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Prairie Creek Community School
- EIN
- 42-1530416
- Phone
- 5076459640
- Address
- 27695 DENMARK AVENUE, NORTHFIELD, MN 55057
Signing Officer
- Name
- Simon Tyler
- Title
- School Director
- Phone
- 5076459640
- Signed
- 2020-02-06
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Simon Tyler
- Formed
- 2002
- Legal Domicile
- Mn
- Voting Board Members
- 9
- Independent Board Members
- 7
- Employees
- 47
- Volunteers
- 250
Preparer
- Firm
- Cliftonlarsonallen Llp
- Address
- 220 SOUTH SIXTH STREET SUITE 300, MINNEAPOLIS, MN 55402
- Preparer
- Karen Gries
- Phone
- 6123764500
Supplemental Narrative
Additional Explanations
FORM 990, PART XI, LINE 9:
“Change in pension liability 392,917.”
FORM 990, PART XII, LINE 1, EXPLANATION OF METHOD OF ACCOUNTING:
“The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.”
Financial Statement Notes
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized expenditures 6,410.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 29,735.”
Raw XML AppendixShowing 400 of 487 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 | 294065 |
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| IRS990/Desc | 0 | PRAIRIE CREEK (PCCS) IS A COMMUNITY SCHOOL. PARENTS, TEACHERS, STAFF, AND STUDENTS COOPERATE WITH ONE ANOTHER, AND WITH OTHERS OUTSIDE THE SCHOOL TO CREATE A JOYFUL AND CHALLENGING CLIMATE FOR LEARNING. PCCS IS A CHILD-CENTERED SCHOOL. WE HELP CHILDREN DISCOVER THE POWER AND EXCITEMENT OF THEIR MINDS, THEIR FEELINGS AND BODIES, THEIR RELATIONSHIPS, THEIR ART. WE ASSURE CHILDREN OF THEIR VALUE, ENCOURAGE THEIR ACCOMPLISHMENTS, AND RESPECT THEIR INDIVIDUAL LEARNING STYLES. WE VALUE DIVERSITY. PCCS IS A PROGRESSIVE SCHOOL. WE EMPHASIZE COOPERATION, PROMOTE SELF-REFLECTION, SUPPORT INNOVATION, AND VALUE CHANGE. WE SHARE OUR PHILOSOPHY AND PRACTICE WITH OTHERS AND LEARN FROM THEM. PCCS AIMS TO MAKE THE WORLD A BETTER PLACE. WE VALUE JUSTICE, GENDER-FAIRNESS, AND CONFLICT RESOLUTION. WE EDUCATE CHILDREN TO LIVE AS RESPONSIVE, RESPONSIBLE MEMBERS OF THEIR OWN COMMUNITIES, NOW AND IN THE FUTURE. THE SCHOOL SERVED APPROXIMATELY 180 STUDENTS IN GRADES K-5 FROM THE SURROUNDING AREA. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | TRUSTEE |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | TRUSTEE/FACULTY |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | SCHOOL DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | CFO |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 1 |
| IRS990/FormationYr | 0 | 2002 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
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| IRS990/FSAuditedInd | 0 | 1 |
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| IRS990/GoverningBodyVotingMembersCnt | 0 | 9 |
| IRS990/GovernmentGrantsAmt | 0 | 2045152 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2282677 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 48142 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 7 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 8720 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 8720 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 4212 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 4212 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 322871 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 301953 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 278628 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 601499 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | THE SCHOOL IS DEDICATED TO PROVIDING IMAGINATIVE TEACHING IN AN ATMOSPHERE OF MUTUAL RESPECT. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -915033 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -537885 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 37267 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 37267 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 290146 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 290146 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 7164 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 122170 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 129334 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1864131 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1608686 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 392917 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 8531 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 33645 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 42176 |
| IRS990/OtherExpensesGrp/Desc | 0 | DUES, MEMBERSHIPS, LICE |
| IRS990/OtherExpensesGrp/Desc | 1 | SPECIAL EDUCATION |
| IRS990/OtherExpensesGrp/Desc | 2 | CAPITAL EXPENDITURES |
| IRS990/OtherExpensesGrp/Desc | 3 | STAFF TUITION REIMBURSE |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 25247 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 4733 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 4156 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 2910 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 25247 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 4733 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 4156 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 2910 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3800551 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3152189 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | INSURANCE RECOVERY |
| IRS990/OtherRevenueMiscGrp/ExclusionAmt | 0 | 719 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 719 |
| IRS990/OtherRevenueTotalAmt | 0 | 719 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 101864 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 704026 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 805890 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 14401 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 74171 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 88572 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 301953 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 278628 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 7363 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 54107 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 61470 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 17272 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 34873 |
| IRS990/PrincipalOfficerNm | 0 | SIMON TYLER |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | MEDICAL ASSISTANCE REV |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 39733 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 73760 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 5431 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 73760 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 39733 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 5431 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2092078 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 1473 |
| IRS990/PYOtherExpensesAmt | 0 | 716380 |
| IRS990/PYOtherRevenueAmt | 0 | 45966 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 116216 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -20902 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1560255 |
| IRS990/PYTotalExpensesAmt | 0 | 2276635 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2255733 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -15769 |
| 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 | 79191 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 52440 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 44299 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990/ScheduleBRequiredInd | 0 | 1 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 37375 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 144558 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 181933 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 6410 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 29735 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2257836 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 241253 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 178313 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 419566 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1608686 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 6410 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 29735 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1262158 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1890031 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2271802 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITALIZED EXPENDITURES 6,410. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DEPRECIATION EXPENSE 29,735. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 278628 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1608686 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2287571 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3152189 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2271802 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2271802 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2264246 |
| 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 | THE POLICY IS CONTAINED IN THE REGISTRATION AND SOLICITATION MATERIALS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
| 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 EXECUTIVE COMMITTEE INCLUDES THE CHAIR AND TWO OTHER TRUSTEES THE BOARD MAY DESIGNATE. THE DIRECTOR OF THE SCHOOL SHALL SIT EX-OFFICIO ON THE EXECUTIVE COMMITTEE AND ATTEND ALL MEETINGS. THIS COMMITTEE HAS THE AUTHORITY OF THE BOARD OF TRUSTEES IN THE MANAGEMENT OF THE CORPORATION BETWEEN MEETINGS OF THE BOARD OF TRUSTEES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL'S MEMBERSHIP IS COMPOSED OF THE PARENTS, AND/OR GUARDIANS OF THE CHILDREN CURRENTLY ENROLLED IN THE SCHOOL, THE CURRENT STAFF, AND THE BOARD OF TRUSTEES. OTHER MEMBERS MAY BE ACCEPTED BY MAJORITY VOTE AT A MEMBERSHIP MEETING OR BOARD OF TRUSTEES MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD IS COMPRISED OF NINE MEMBERS: AT LEAST ONE FROM THE PARENT COMMUNITY, AT LEAST TWO FROM THE FACULTY, AND AT LEAST ONE UNRELATED MEMBER FROM THE COMMUNITY AT LARGE. THE MEMBERS ELECT THE BOARD BY BALLOT IN THE SPRING OF EACH YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SCHOOL DIRECTOR AND THE CFO REVIEW THE FORM 990 PRIOR TO SIGNING AND FILING WITH THE IRS. THE OTHER BOARD MEMBERS WILL HAVE IT AVAILABLE TO REVIEW AT THEIR DISCRETION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE SCHOOL'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND EMPLOYEES. COVERED INDIVIDUALS MUST DISCLOSE MATERIAL FACTS FOR ANY POTENTIAL CONFLICT OF INTEREST TO THE BOARD WHO SHALL DETERMINE IF A CONFLICT EXISTS. INDIVIDUALS WITH A CONFLICT OF INTEREST MAY NOT VOTE, PARTICIPATE IN THE DISCUSSION, OR BE COUNTED FOR DETERMINING THE PRESENCE OF A QUORUM. A TRANSACTION WHERE A CONFLICT EXISTS MAY BE APPROVED BY THE REMAINING BOARD MEMBERS BY A TWO-THIRDS MAJORITY. PROCEEDINGS INVOLVING CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | A BOARD COMMITTEE EVALUATED AND NEGOTIATED AN ANNUAL CONTRACT WITH THE DIRECTOR, SIMON TYLER, USING APPROPRIATE COMPARABILITY DATA AND CONTEMPORANEOUS SUBSTANTIATION OF THE COMMITTEE'S DELIBERATIONS AND DECISION. THE REVIEW WAS LAST CONDUCTED IN 2018. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | CHANGE IN PENSION LIABILITY 392,917. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION A, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION B, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 1, EXPLANATION OF METHOD OF ACCOUNTING: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
Document Assets
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Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,770,991
- Liabilities
- $3,308,876
- Net assets
- -$537,885
- Revenue
- $2,271,802
- Expenses
- $2,287,571
- Net income
- -$15,769