Liabilities / Assets
95th percentile
Higher debt load relative to assets than 95% of similar nonprofits.
Art and Science Academy Inc.
990 • Fiscal year 2018 • EIN 46-1249634
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.24x
Liabilities / Revenue
90th percentile
Higher debt load relative to revenue than 90% of similar nonprofits.
Net Margin
9th percentile
Higher net margin than 9% of similar nonprofits.
Top Officer Pay
62nd percentile
Higher top officer pay than 62% of similar nonprofits.
Top officer pay equals 3.6% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
86th percentile
Faster revenue growth than 86% of similar nonprofits.
Balance Sheet
Assets
Up$8,357,645
Up $5,763,720 (+222%) from 2017
Net Assets
Down-$1,974,055
Down $1,247,926 (-172%) from 2017
Liabilities
Up$10,331,700
Up $7,011,646 (+211%) from 2017
Revenue And Expenses
Revenue
Up$4,145,596
Up $1,190,531 (+40%) from 2017
Expenses
Up$5,393,522
Up $1,616,226 (+43%) from 2017
Net Income
Down-$1,247,926
Down $425,695 (-52%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- Apr 2, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $4,148,323
Mission and Program Overview
Mission
To provide rigorous k-8 public education in science, math, technology, language arts and social studies, while integrating the visual and performing arts (visual, media, music, dance and theater) within each school day. Asa is a free public charter school staffed with highly qualified and motivated individuals.
SEE PART III, LINE 1.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Land, Buildings, and Equipment, Net | $2,238,247 | $4,094,876 | ▲ $1,856,629 |
| Accounts Receivable | $227,487 | $515,644 | ▲ $288,157 |
| Cash and Non-Interest-Bearing Accounts | $111,479 | $96,404 | ▼ $15,075 |
| Prepaid Expenses and Deferred Charges | $16,712 | $62,714 | ▲ $46,002 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $88,247 | $-24,222 | ▼ $112,469 |
| Cap Stk Tr Prin Current Funds | $-814,376 | $-1,949,833 | ▼ $1,135,457 |
| Total Assets | $2,593,925 | $8,357,645 | ▲ $5,763,720 |
| Other Assets Total | $0 | $3,588,007 | ▲ $3,588,007 |
| Liabilities | |||
| Other Liabilities | $3,024,859 | $9,726,077 | ▲ $6,701,218 |
| Accounts Payable and Accrued Expenses | $145,195 | $354,353 | ▲ $209,158 |
| Mortgage Notes Payable Secured by Investment Property | $150,000 | $250,000 | ▲ $100,000 |
| Deferred Revenue | - | $1,270 | - |
| Total Liabilities | $3,320,054 | $10,331,700 | ▲ $7,011,646 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-726,129 | $-1,974,055 | ▼ $1,247,926 |
| Total Liabilities and Net Assets / Fund Balance | $2,593,925 | $8,357,645 | ▲ $5,763,720 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $3,923,214 | $226,786 | $4,150,000 |
| Equipment | $113,331 | $72,920 | $186,251 |
| Leasehold Improvements | $58,331 | $18,717 | $77,048 |
| Other Assets Org | $3,588,007 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Carlo Galeazzi | Executive Director | FT | $133,515 | $16,181 | $149,696 |
| Therese Zadnik-klecker | Director of Operations/secretary | FT | $70,900 | $5,430 | $76,330 |
| Kara Dahl | Member - Teacher | FT | $39,169 | $7,823 | $46,992 |
| Aneesa Beimert | Member - Teacher, Partial Year | FT | $27,907 | $5,351 | $33,258 |
| Karen Ostlund | Member - Teacher | FT | $15,419 | $2,509 | $17,928 |
Board Members and Trustees
| Name | Title |
|---|---|
| Sue Mackert | Chair |
| Dick Otto | Vice Chair |
| Linda Henning | Member |
| Lori Kenison | Member |
| Roberta Provost | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $4,024,114
- Program Service Revenue
- $105,021
- Investment Income
- $0
- Other Revenue
- $16,461
- All Other Contributions
- $4,439
- Change in Net Assets
- $-1,247,926
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $4,137,310
- Revenue Not Reported on Financial Statements
- $8,286
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $8,286
- Total Revenue per Audited Statements
- $4,137,310
- Total Revenue per Form 990
- $4,145,596
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $3,873,684 |
| Other Expenses | $1,519,838 |
| Total Fundraising Expense | $6,400 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,721,883 | $172,144 | - | $1,894,027 |
| Pension Plan Contributions | $1,051,743 | $209,678 | - | $1,261,421 |
| Occupancy | $520,149 | - | - | $520,149 |
| Current Officers, Directors, Trustees, and Key Employees | $103,420 | $250,779 | - | $354,199 |
| Fees for Services Other | $273,577 | $15,863 | $6,400 | $295,840 |
| Payroll Taxes | $139,066 | $41,762 | - | $180,828 |
| Depreciation Depletion | $161,981 | - | - | $161,981 |
| Other Employee Benefits | $84,009 | $29,361 | - | $113,370 |
| Information Technology | $58,248 | $34,341 | - | $92,589 |
| Fees for Services Accounting | - | $85,840 | - | $85,840 |
| Comp Disqual Persons | $69,839 | - | - | $69,839 |
| Office Expenses | $45,534 | $22,064 | - | $67,598 |
| Interest | $39,634 | - | - | $39,634 |
| All Other Expenses | $27,065 | $298 | - | $27,363 |
| Conferences and Meetings | $11,218 | $9,506 | - | $20,724 |
| Other Expenses | $18,432 | $31,612 | - | $18,432 |
| Fees for Services Legal | - | $15,046 | - | $15,046 |
| Insurance | $12,095 | - | - | $12,095 |
| Total Functional Expenses | $4,468,828 | $918,294 | $6,400 | $5,393,522 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $6,128,654 |
| Total Expenses per Form 990 | $5,393,522 |
| Expenses per Audited Statements | $4,079,142 |
| Expenses Not Reported on Form 990 | $2,049,512 |
| Expenses Not Reported on Financial Statements | $1,314,380 |
| Other Expense Adjustments | $1,314,380 |
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 |
|---|---|
| Net Pension Liability | $4,787,403 |
| Capital Lease Payable | $4,119,098 |
| Deferred Pension Inflows | $762,705 |
| Accrued Interest | $56,871 |
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 A, Line 6
“The academy's members include current staff member at the charter school and all parents/guardians of children enrolled at the school (one vote per household).”
Form 990, Part VI, Section A, Line 7A
“The academy's members are eligible to elect the members of the academy's board of directors.”
Form 990, Part VI, Section A, Line 8B
“The academy does not have any committees who have the authority to act on behalf of the governing body.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by their accountant and the full form is reviewed by the executive director. The public disclosure version of the form 990 is then sent to the board of directors for review at least one week prior to filing.”
Form 990, Part VI, Section B, Line 12C
“Any potential conflict of interests are disclosed prior to engaging or entering into a contract for the school. All board members and staff must follow the policy.”
Form 990, Part VI, Section B, Line 15
“The school uses a review process of other area district schools in determining the salary compensation for the employee of the district. This includes the use of a local district's teacher salary matrix to help determine a competitive rate of pay. The executive director's salary is determined on comparable salaries of other charter schools as well as local public schools.”
Form 990, Part VI, Section C, Line 19
“The academy makes its governing documents, policies and financial statements available to the public upon request.”
FORM 990, PART VII, SECTION A:
“Related board members per mn statute 124e.07, charter schools are required to have a licensed teacher as a member of the board of directors. Karen ostlund, kara dahl, and aneesa beimert are board members but received compensation for their services as a teachers.”
Filing and Contact Details
Filer
- Filer Name
- Art and Science Academy Inc
- EIN
- 46-1249634
- Phone
- 7634440342
- Address
- 903 6TH AVE COURT NE, ISANTI, MN 55040
Signing Officer
- Name
- Roberta Provost
- Title
- Board Treasurer
- Phone
- 7634440342
- Signed
- 2019-04-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Sue Mackert
- Formed
- 2014
- Legal Domicile
- Mn
- Voting Board Members
- 8
- Independent Board Members
- 5
- Employees
- 89
- Volunteers
- 20
Preparer
- Firm
- Bergankdv Ltd
- Address
- 3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
- Preparer
- Theresa Goette
- Phone
- 9525636800
Supplemental Narrative
Additional Explanations
FORM 990, PART X, LINE 25:
“Pension liabilities, deferred outflows & inflows pension: as a charter school in the state of minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The school's contributions to the plans are also regulated by statute and are based on a percentage of salaries and wages earned by current employees. Therefore, while the net pension liability, deferred outflows and inflows, are reported on the school's statement of net position, the school is not in a position to directly control the liabilities or the subsequent liquidation of the liabilities.”
Financial Statement Notes
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“State aids relating to pension expense 8,286.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized equipment & lease 2,018,610. Principal payments - capital lease 30,902.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 161,981. Change in accrued interest 32,696. Change in pension liabilities 1,119,703.”
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| IRS990/Desc | 0 | ART & SCIENCE ACADEMY IS A COMPREHENSIVE TUITION-FREE PUBLIC ELEMENTARY SCHOOL OFFERING A RIGOROUS ACADEMIC PROGRAM WHILE INTEGRATING THE VISUAL AND PERFORMING ARTS INTO EACH AND EVERY SCHOOL DAY.OPEN TO ALL K-8 STUDENTS, ART & SCIENCE ACADEMY IS A UNIQUE LEARNING ENVIRONMENT WHERE DEDICATED TEACHERS INSPIRE STUDENTS TO REALIZE THEIR POTENTIAL AS INDIVIDUALS, AS STUDENTS, AS ARTISTS, AND AS MEMBERS OF A LOCAL AND GLOBAL COMMUNITY. STUDENTS LEARN IN SMALL CLASSES, RECEIVE ALL NECESSARY ACADEMIC SUPPORT, AND PARTICIPATE IN ADVANCED LEARNING OPPORTUNITIES DURING AN ENRICHMENT HOUR AT THE END OF EACH DAY. |
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| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 4148323 |
| IRS990/GrossRentsGrp/RealAmt | 0 | 5740 |
| IRS990/GrossSalesOfInventoryAmt | 0 | 8331 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 0 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 5 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 34341 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 58248 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 92589 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 12095 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 12095 |
| IRS990/InterestGrp/ProgramServicesAmt | 0 | 39634 |
| IRS990/InterestGrp/TotalAmt | 0 | 39634 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 19 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 318423 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 2238247 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 4094876 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 4413299 |
| IRS990/LegalDomicileStateCd | 0 | MN |
| IRS990/LessRentalExpensesGrp/RealAmt | 0 | 0 |
| IRS990/LoanOutstandingInd | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | 0 |
| IRS990/LocalChaptersInd | 0 | 0 |
| IRS990/MaterialDiversionOrMisuseInd | 0 | 0 |
| IRS990/MembersOrStockholdersInd | 0 | 1 |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 0 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO PROVIDE RIGOROUS K-8 PUBLIC EDUCATION IN SCIENCE, MATH, TECHNOLOGY, LANGUAGE ARTS AND SOCIAL STUDIES, WHILE INTEGRATING THE VISUAL AND PERFORMING ARTS (VISUAL, MEDIA, MUSIC, DANCE AND THEATER) WITHIN EACH SCHOOL DAY. ASA IS A FREE PUBLIC CHARTER SCHOOL STAFFED WITH HIGHLY QUALIFIED AND MOTIVATED INDIVIDUALS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt | 0 | 150000 |
| IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt | 0 | 250000 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | -726129 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -1974055 |
| IRS990/NetIncomeOrLossGrp/ExclusionAmt | 0 | 5604 |
| IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5604 |
| IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt | 0 | 5740 |
| IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt | 0 | 5740 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 520149 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 520149 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 22064 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 45534 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 67598 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 0 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 3588007 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 29361 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 84009 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 113370 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | FIELD TRIPS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 31612 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 86180 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 44125 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 630 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 18432 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 86180 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 44125 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 32242 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 18432 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3024859 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 9726077 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 611600 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 5117 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 5117 |
| IRS990/OtherRevenueTotalAmt | 0 | 5117 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 172144 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1721883 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1894027 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 41762 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 139066 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 180828 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 88247 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | -24222 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 209678 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 1051743 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 1261421 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 16712 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 62714 |
| IRS990/PrincipalOfficerNm | 0 | SUE MACKERT |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 2 | 611600 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 3 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FOOD SALES TO PUPILS |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | AFTER SCHOOL CARE |
| IRS990/ProgramServiceRevenueGrp/Desc | 2 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/Desc | 3 | MEDICAL ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 37407 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 34734 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 2 | 29187 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 3 | 3693 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 37407 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 34734 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 2 | 29187 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 3 | 3693 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2847061 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 1014374 |
| IRS990/PYOtherRevenueAmt | 0 | 16126 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 91878 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -822231 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2762922 |
| IRS990/PYTotalExpensesAmt | 0 | 3777296 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2955065 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -1247926 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 5740 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 110138 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 113331 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 72920 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 186251 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 2049512 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 1314380 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 4079142 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 58331 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 18717 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 77048 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 3588007 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 2049512 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 1314380 |
| IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt | 0 | 3923214 |
| IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt | 0 | 226786 |
| IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 4150000 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 4119098 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 56871 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 2 | 4787403 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 3 | 762705 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | CAPITAL LEASE PAYABLE |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | ACCRUED INTEREST |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 2 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 3 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 8286 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 8286 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 4137310 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | STATE AIDS RELATING TO PENSION EXPENSE 8,286. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CAPITALIZED EQUIPMENT & LEASE 2,018,610. PRINCIPAL PAYMENTS - CAPITAL LEASE 30,902. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 161,981. CHANGE IN ACCRUED INTEREST 32,696. CHANGE IN PENSION LIABILITIES 1,119,703. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 4094876 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 3588007 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 5393522 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 9726077 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 4145596 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 4137310 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 6128654 |
| 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 COMMUNICATED IN ALL SOLICITATIONS AND REGISTRATION MATERIALS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT 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 ACADEMY'S MEMBERS INCLUDE CURRENT STAFF MEMBER AT THE CHARTER SCHOOL AND ALL PARENTS/GUARDIANS OF CHILDREN ENROLLED AT THE SCHOOL (ONE VOTE PER HOUSEHOLD). |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE ACADEMY'S MEMBERS ARE ELIGIBLE TO ELECT THE MEMBERS OF THE ACADEMY'S BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ACADEMY DOES NOT HAVE ANY COMMITTEES WHO HAVE THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE FORM 990 IS PREPARED BY THEIR ACCOUNTANT AND THE FULL FORM IS REVIEWED BY THE EXECUTIVE DIRECTOR. THE PUBLIC DISCLOSURE VERSION OF THE FORM 990 IS THEN SENT TO THE BOARD OF DIRECTORS FOR REVIEW AT LEAST ONE WEEK PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | ANY POTENTIAL CONFLICT OF INTERESTS ARE DISCLOSED PRIOR TO ENGAGING OR ENTERING INTO A CONTRACT FOR THE SCHOOL. ALL BOARD MEMBERS AND STAFF MUST FOLLOW THE POLICY. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | THE SCHOOL USES A REVIEW PROCESS OF OTHER AREA DISTRICT SCHOOLS IN DETERMINING THE SALARY COMPENSATION FOR THE EMPLOYEE OF THE DISTRICT. THIS INCLUDES THE USE OF A LOCAL DISTRICT'S TEACHER SALARY MATRIX TO HELP DETERMINE A COMPETITIVE RATE OF PAY. THE EXECUTIVE DIRECTOR'S SALARY IS DETERMINED ON COMPARABLE SALARIES OF OTHER CHARTER SCHOOLS AS WELL AS LOCAL PUBLIC SCHOOLS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE ACADEMY MAKES ITS GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. KAREN OSTLUND, KARA DAHL, AND ANEESA BEIMERT ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS A TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 6 |
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
- $8,357,645
- Liabilities
- $10,331,700
- Net assets
- -$1,974,055
- Revenue
- $4,145,596
- Expenses
- $5,393,522
- Net income
- -$1,247,926