Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Rochester Beacon Academy
990 • Fiscal year 2018 • EIN 45-4835348
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.35x
Liabilities / Revenue
89th percentile
Higher debt load relative to revenue than 89% of similar nonprofits.
Net Margin
26th percentile
Higher net margin than 26% of similar nonprofits.
Top Officer Pay
57th percentile
Higher top officer pay than 57% of similar nonprofits.
Top officer pay equals 2.0% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
88th percentile
Faster revenue growth than 88% of similar nonprofits.
Balance Sheet
Assets
Up$4,775,374
Up $2,066,607 (+76%) from 2017
Net Assets
Down-$1,650,152
Down $1,378,302 (-507%) from 2017
Liabilities
Up$6,425,526
Up $3,444,909 (+116%) from 2017
Revenue And Expenses
Revenue
Up$3,837,138
Up $1,327,191 (+53%) from 2017
Expenses
Up$4,054,442
Up $1,499,096 (+59%) from 2017
Net Income
Down-$217,304
Down $171,905 (-379%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 10, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $3,837,138
Mission and Program Overview
Mission
To provide a safe learning environment in a secondary setting; respecting the individual and differentiated needs of learners, allowing them to reach their full potential and join their community with success.
To provide a safe learning environment in a secondary setting.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Accounts Receivable | $660,469 | $1,073,787 | ▲ $413,318 |
| Land, Buildings, and Equipment, Net | $79,415 | $83,379 | ▲ $3,964 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $79,415 | $83,379 | ▲ $3,964 |
| Cash and Non-Interest-Bearing Accounts | $45,866 | - | - |
| Prepaid Expenses and Deferred Charges | $15,182 | $19,500 | ▲ $4,318 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-351,265 | $-1,733,531 | ▼ $1,382,266 |
| Total Assets | $2,708,767 | $4,775,374 | ▲ $2,066,607 |
| Other Assets Total | $1,907,835 | $3,598,708 | ▲ $1,690,873 |
| Liabilities | |||
| Other Liabilities | $2,221,808 | $5,246,275 | ▲ $3,024,467 |
| Unsecured Notes Loans Payable | $400,000 | $860,000 | ▲ $460,000 |
| Accounts Payable and Accrued Expenses | $358,809 | $319,251 | ▼ $39,558 |
| Total Liabilities | $2,980,617 | $6,425,526 | ▲ $3,444,909 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-271,850 | $-1,650,152 | ▼ $1,378,302 |
| Total Liabilities and Net Assets / Fund Balance | $2,708,767 | $4,775,374 | ▲ $2,066,607 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $83,379 | $44,012 | $127,391 |
| Leasehold Improvements | $0 | $9,920 | $9,920 |
| Other Assets Org | $3,598,708 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Base | Other | Total |
|---|---|---|---|---|
| Steve Fenske | Member (left 10/1/17) | $56,500 | $21,205 | $77,705 |
| Deb Kirchner | Member | $51,413 | $17,468 | $68,881 |
| Darcy Bock | Member (left 4/1/18) | $44,257 | $13,547 | $57,804 |
| Gabi Hale | Secretary | $37,487 | $3,282 | $40,769 |
Board Members and Trustees
| Name | Title |
|---|---|
| Colette Sweeney | Board President |
| Thomas Olson | Vice President |
| Deanne Breitenbach | Member |
| Kim Hicks | Member |
| Pam Johnson | Member |
| Vesna Sloan | Member |
| Sarah Koepsell | Member (left 1/1/18) |
| Evin Lantz | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,809,607
- Program Service Revenue
- $27,519
- Investment Income
- $12
- Other Revenue
- $0
- All Other Contributions
- $44,499
- Change in Net Assets
- $-217,304
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,837,138
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $3,837,138
- Total Revenue per Form 990
- $3,837,138
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,754,872 |
| Other Expenses | $1,299,570 |
| 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 | $1,636,534 | $189,683 | - | $1,826,217 |
| Travel | $454,919 | - | - | $454,919 |
| Current Officers, Directors, Trustees, and Key Employees | $285,778 | $48,162 | - | $333,940 |
| Occupancy | $250,049 | $4,930 | - | $254,979 |
| Other Employee Benefits | $203,243 | $2,357 | - | $205,600 |
| Office Expenses | $162,169 | $39,845 | - | $202,014 |
| Payroll Taxes | $139,424 | $24,425 | - | $163,849 |
| Pension Plan Contributions | $118,967 | $21,788 | - | $140,755 |
| Comp Disqual Persons | $84,511 | - | - | $84,511 |
| Fees for Services Other | $36,594 | $24,528 | - | $61,122 |
| Insurance | $6,791 | $42,194 | - | $48,985 |
| Fees for Services Accounting | - | $47,425 | - | $47,425 |
| Interest | - | $40,393 | - | $40,393 |
| Depreciation Depletion | $22,802 | - | - | $22,802 |
| Fees for Services Legal | - | $6,652 | - | $6,652 |
| All Other Expenses | $5,986 | $633 | - | $6,619 |
| Other Expenses | $5,164 | $16,041 | - | $5,164 |
| Conferences and Meetings | - | $20 | - | $20 |
| Total Functional Expenses | $3,545,366 | $509,076 | $0 | $4,054,442 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $4,058,406 |
| Total Expenses per Form 990 | $4,054,442 |
| Expenses per Audited Statements | $4,031,640 |
| Expenses Not Reported on Form 990 | $26,766 |
| Expenses Not Reported on Financial Statements | $22,802 |
| Other Expense Adjustments | $22,802 |
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 |
|---|---|
| Pension Liability Payable | $4,115,086 |
| Deferred Pension Inflows | $958,593 |
| Checks Issued in Excess of Deposits | $172,596 |
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
- 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 A, Line 1
“The board of directors is comprised of at least five members which include, one licensed teacher, a parent of an enrolled student, and a community representative. The board of directors shall have all powers and duties necessary for the overall direction of rba. The board of directors may also establish an executive committee of at least three officers. The chair of the board of directors will also be the chair of the executive committee. The board has the power to change the composition of the executive committee as it deems necessary. The executive committee authority is limited to making recommendations to the full board concerning material items not covered by other committees and managing the director evaluation.”
Form 990, Part VI, Section A, Line 7A
“All parents and guardians of students at the school and all staff employed by the school are eligible to vote in the elections for members of the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The board of directors will review and approve the form 990 prior to final submission.”
Form 990, Part VI, Section B, Line 12C
“All governing members of the board or other committee must fully disclose any possible conflicts of interest that could arise. If there is a conflict, the member with the potential conflict will be excused from the board or committee until the remaining board members determine if a conflict exists. If a conflict exists, the interested person may make a presentation at the governing board or meeting, but he/she shall leave the meeting during discussion and voting on the transaction or arrangement involving the possible conflict of interest. These proceedings are documented in the board meeting minutes.”
Form 990, Part VI, Section B, Line 15
“The board researched market rates for schools of the same size in enrollment and revenue and then compared employees to the salaries of individuals who are in those like" schools. The process and determination were documented in closed session board minutes. This process was last completed in 2017. The board of directors approve payment levels for all other officers and employees of rba.”
Form 990, Part VI, Section C, Line 19
“The school makes its governing documents, financial statements, and conflict of interest policy available to the public upon request.”
Filing and Contact Details
Filer
- Filer Name
- Rochester Beacon Academy
- EIN
- 45-4835348
- Phone
- 5072585351
- Address
- 2521 PENNINGTON DRIVE NW, ROCHESTER, MN 55901
Signing Officer
- Name
- Colette Sweeney
- Title
- President
- Phone
- 5072585351
- Signed
- 2019-05-10
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Colette Sweeney
- Formed
- 2012
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 5
- Employees
- 75
- Volunteers
- 20
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 -1,160,998.”
FORM 990, PART XII, LINE 1, EXPLANATION FOR 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 26,766.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 22,802.”
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| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 42194 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 6791 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 48985 |
| IRS990/InterestGrp/ManagementAndGeneralAmt | 0 | 40393 |
| IRS990/InterestGrp/TotalAmt | 0 | 40393 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 12 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 12 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 5 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 53932 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 79415 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 83379 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 137311 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 0 |
| IRS990/MethodOfAccountingOtherInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE A SAFE LEARNING ENVIRONMENT IN A SECONDARY SETTING; RESPECTING THE INDIVIDUAL AND DIFFERENTIATED NEEDS OF LEARNERS, ALLOWING THEM TO REACH THEIR FULL POTENTIAL AND JOIN THEIR COMMUNITY WITH SUCCESS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -271850 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1650152 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 4930 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 250049 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 254979 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 39845 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 162169 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 202014 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1907835 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3598708 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -1160998 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 2357 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 203243 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 205600 |
| IRS990/OtherExpensesGrp/Desc | 0 | SPECIAL EDUCATION EXPEN |
| IRS990/OtherExpensesGrp/Desc | 1 | REPAIRS AND MAINTENANCE |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES, MEMBERSHIPS, LICE |
| IRS990/OtherExpensesGrp/Desc | 3 | CAPITAL OUTLAY |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16041 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 110325 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 22110 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 0 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 5164 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 110325 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 22110 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16041 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 5164 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 2221808 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 5246275 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 189683 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1636534 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1826217 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 24425 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 139424 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 163849 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 79415 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 83379 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 21788 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 118967 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 140755 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 15182 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 19500 |
| IRS990/PrincipalOfficerNm | 0 | COLETTE SWEENEY |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 900099 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOOD SERVICE REVENUE |
| IRS990/ProgramServiceRevenueGrp/ExclusionAmt | 0 | 27519 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 27519 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2483751 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 8 |
| IRS990/PYOtherExpensesAmt | 0 | 694243 |
| IRS990/PYOtherRevenueAmt | 0 | 0 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 26188 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -45399 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1861103 |
| IRS990/PYTotalExpensesAmt | 0 | 2555346 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2509947 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -217304 |
| 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 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 83379 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 44012 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 127391 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 26766 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 22802 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4031640 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 0 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 9920 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 9920 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 3598708 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 26766 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 22802 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4115086 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 958593 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 172596 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PENSION LIABILITY PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | CHECKS ISSUED IN EXCESS OF DEPOSITS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3837138 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | CAPITALIZED EXPENDITURES 26,766. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | DEPRECIATION EXPENSE 22,802. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 83379 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3598708 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 4054442 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 5246275 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3837138 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3837138 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 4058406 |
| 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 NONDISCRIMINATORY POLICY IS AVAILABLE TO THE PUBLIC ON THE SCHOOL'S WEBSITE AND UPON REQUEST. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | THE SCHOOL RECEIVES STATE AND FEDERAL 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 BOARD OF DIRECTORS IS COMPRISED OF AT LEAST FIVE MEMBERS WHICH INCLUDE, ONE LICENSED TEACHER, A PARENT OF AN ENROLLED STUDENT, AND A COMMUNITY REPRESENTATIVE. THE BOARD OF DIRECTORS SHALL HAVE ALL POWERS AND DUTIES NECESSARY FOR THE OVERALL DIRECTION OF RBA. THE BOARD OF DIRECTORS MAY ALSO ESTABLISH AN EXECUTIVE COMMITTEE OF AT LEAST THREE OFFICERS. THE CHAIR OF THE BOARD OF DIRECTORS WILL ALSO BE THE CHAIR OF THE EXECUTIVE COMMITTEE. THE BOARD HAS THE POWER TO CHANGE THE COMPOSITION OF THE EXECUTIVE COMMITTEE AS IT DEEMS NECESSARY. THE EXECUTIVE COMMITTEE AUTHORITY IS LIMITED TO MAKING RECOMMENDATIONS TO THE FULL BOARD CONCERNING MATERIAL ITEMS NOT COVERED BY OTHER COMMITTEES AND MANAGING THE DIRECTOR EVALUATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | ALL PARENTS AND GUARDIANS OF STUDENTS AT THE SCHOOL AND ALL STAFF EMPLOYED BY THE SCHOOL ARE ELIGIBLE TO VOTE IN THE ELECTIONS FOR MEMBERS OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE BOARD OF DIRECTORS WILL REVIEW AND APPROVE THE FORM 990 PRIOR TO FINAL SUBMISSION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | ALL GOVERNING MEMBERS OF THE BOARD OR OTHER COMMITTEE MUST FULLY DISCLOSE ANY POSSIBLE CONFLICTS OF INTEREST THAT COULD ARISE. IF THERE IS A CONFLICT, THE MEMBER WITH THE POTENTIAL CONFLICT WILL BE EXCUSED FROM THE BOARD OR COMMITTEE UNTIL THE REMAINING BOARD MEMBERS DETERMINE IF A CONFLICT EXISTS. IF A CONFLICT EXISTS, THE INTERESTED PERSON MAY MAKE A PRESENTATION AT THE GOVERNING BOARD OR MEETING, BUT HE/SHE SHALL LEAVE THE MEETING DURING DISCUSSION AND VOTING ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. THESE PROCEEDINGS ARE DOCUMENTED IN THE BOARD MEETING MINUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE BOARD RESEARCHED MARKET RATES FOR SCHOOLS OF THE SAME SIZE IN ENROLLMENT AND REVENUE AND THEN COMPARED EMPLOYEES TO THE SALARIES OF INDIVIDUALS WHO ARE IN THOSE LIKE" SCHOOLS. THE PROCESS AND DETERMINATION WERE DOCUMENTED IN CLOSED SESSION BOARD MINUTES. THIS PROCESS WAS LAST COMPLETED IN 2017. THE BOARD OF DIRECTORS APPROVE PAYMENT LEVELS FOR ALL OTHER OFFICERS AND EMPLOYEES OF RBA. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | CHANGE IN PENSION LIABILITY -1,160,998. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | 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 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XII, LINE 1, EXPLANATION FOR METHOD OF ACCOUNTING: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 2708767 |
| IRS990/TotalAssetsEOYAmt | 0 | 4775374 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 2708767 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 4775374 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 3809607 |
| IRS990/TotalEmployeeCnt | 0 | 75 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 509076 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 3545366 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2018 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $4,775,374
- Liabilities
- $6,425,526
- Net assets
- -$1,650,152
- Revenue
- $3,837,138
- Expenses
- $4,054,442
- Net income
- -$217,304