Civic Intelligence

Minnesota Excellence in Learning Academy

990 • Fiscal year 2018 • EIN 46-4017902

Jul 01, 2017 to Jun 30, 2018 • Filed on Dec 18, 2018

9060 Zanzibar Lane NMaple Grove, MN 55311

(763) 205-4396

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

96th percentile

1.38x

Higher debt load relative to assets than 96% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Liabilities / Revenue

88th percentile

1.39x

Higher debt load relative to revenue than 88% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Net Margin

13th percentile

-21%

Higher net margin than 13% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Top Officer Pay

69th percentile

$101,237

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 3.0% of source-year revenue.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2018

Asset Growth

97th percentile

173%

Faster asset growth than 97% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Revenue Growth

83rd percentile

34%

Faster revenue growth than 83% of similar nonprofits.

2018 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2016 to 2018

Assets

Up

$3,440,089

Up $2,979,156 (+646%) from 2016

Net Assets

Down

-$1,311,700

Down $1,146,157 (-692%) from 2016

Liabilities

Up

$4,751,789

Up $4,125,313 (+658%) from 2016

Revenue

Up

$3,425,945

Up $1,524,639 (+80%) from 2016

Expenses

Up

$4,142,859

Up $2,076,010 (+100%) from 2016

Net Income

Down

-$716,914

Down $551,371 (-333%) from 2016

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$6.0M$4.0M$2.0M$0-$2.0M-$4.0MAssets 2016: $460,933Liabilities 2016: $626,476Net Assets 2016: -$165,5432016Assets 2018: $3,440,089Liabilities 2018: $4,751,789Net Assets 2018: -$1,311,7002018Assets 2019: $2,970,710Liabilities 2019: $3,905,278Net Assets 2019: -$934,5682019Assets 2020: $2,113,501Liabilities 2020: $3,276,920Net Assets 2020: -$1,163,4192020Assets 2021: $1,518,962Liabilities 2021: $2,954,877Net Assets 2021: -$1,435,9152021Assets 2022: $3,533,530Liabilities 2022: $5,159,993Net Assets 2022: -$1,626,4632022Assets 2023: $2,837,005Liabilities 2023: $4,891,381Net Assets 2023: -$2,054,3762023Assets 2024: $2,906,126Liabilities 2024: $4,841,902Net Assets 2024: -$1,935,7762024

Highlighted filing

2018

Assets$3,440,089
Liabilities$4,751,789
Net Assets-$1,311,700

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2016: $1,901,306Expenses 2016: $2,066,849Net Income 2016: -$165,5432016Revenue 2018: $3,425,945Expenses 2018: $4,142,859Net Income 2018: -$716,9142018Revenue 2019: $3,502,829Expenses 2019: $3,281,574Net Income 2019: $221,2552019Revenue 2020: $3,348,270Expenses 2020: $3,270,229Net Income 2020: $78,0412020Revenue 2021: $3,200,087Expenses 2021: $3,182,231Net Income 2021: $17,8562021Revenue 2022: $3,568,861Expenses 2022: $3,645,049Net Income 2022: -$76,1882022Revenue 2023: $3,509,140Expenses 2023: $4,090,120Net Income 2023: -$580,9802023Revenue 2024: $3,918,170Expenses 2024: $3,919,830Net Income 2024: -$1,6602024

Highlighted filing

2018

Revenue$3,425,945
Expenses$4,142,859
Net Income-$716,914
Jump To
Filing Snapshot
Filing Period
Jul 1, 2017 to Jun 30, 2018
Signed
Dec 18, 2018
Return Version
2017v2.3
Gross Receipts
$3,425,945
Mission and Program Overview

Mission

The mission of the minnesota excellence in learning academy (mela) is to serve children and families in urban communities by providing a high-quality learning environment that accelerates achievement, performance, and college-preparedness through careful analysis of student needs and effective use of data to personalize and monitor student learning. Innovation combined with research-based best practices and strong support for teachers will ensure that every student in the academy will be reading by the end of third grade and continue to exceed grade level standards ensuring readiness for accelerated work in a high-performing middle school, high school, and the college of their choice.

To serve children and families in urban communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$523,334$238,628▼ $284,706
Cash and Non-Interest-Bearing Accounts$44,394$131,546▲ $87,152
Land, Buildings, and Equipment, Net$84,896$71,979▼ $12,917
Pd in Cap Srpls Land Bldg Eqp Fund$84,896$71,979▼ $12,917
Prepaid Expenses and Deferred Charges$87,222$42,086▼ $45,136
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-679,682$-1,383,679▼ $703,997
Total Assets$3,172,262$3,440,089▲ $267,827
Other Assets Total$2,432,416$2,955,850▲ $523,434
Liabilities
Other Liabilities$2,858,127$4,110,033▲ $1,251,906
Accounts Payable and Accrued Expenses$738,921$521,756▼ $217,165
Mortgage Notes Payable Secured by Investment Property$170,000$120,000▼ $50,000
Total Liabilities$3,767,048$4,751,789▲ $984,741
Net Assets / Fund Balance
Total Net Assets Fund Balance$-594,786$-1,311,700▼ $716,914
Total Liabilities and Net Assets / Fund Balance$3,172,262$3,440,089▲ $267,827

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$71,979$35,932$107,911
Other Assets Org$2,955,850--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer MitchellExecutive DirectorFT$87,163$14,074$101,237
Carrie BerndtMember-$52,991$11,433$64,424
Emily JohnsonSecretary/teacherFT$46,858$3,522$50,380

Board Members and Trustees

NameTitle
Joseph SchererBoard Chair
Julie EduputaMember
Michelle StaackMember
Sara WeluMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Northstar Bus Lines LLCTransportation11800 95TH AVE N, Maple Grove, MN 55369$205,330
Done Right FoodsFood Service4305 CENTRAL AVE NE, Columbia Heights, MN 55421$189,650
Distinctive SchoolsManagement Services910 W VAN BUREN ST STE 315, Chicago, IL 60607$118,666
Revenue and Support

Revenue Composition

Contributions and Grants
$3,412,111
Program Service Revenue
$8,042
Investment Income
$162
Other Revenue
$5,630
All Other Contributions
$10,993
Change in Net Assets
$-716,914

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,419,926
Revenue Not Reported on Financial Statements
$6,019
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$6,019
Total Revenue per Audited Statements
$3,419,926
Total Revenue per Form 990
$3,425,945
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$2,444,835
Other Expenses$1,698,024
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,009,032$177,342-$1,186,374
Pension Plan Contributions$711,204$111,476-$822,680
Occupancy$622,589--$622,589
Current Officers, Directors, Trustees, and Key Employees$129,358$110,745-$240,103
Fees for Services Management-$155,057-$155,057
Fees for Services Other$120,685$15,474-$136,159
Payroll Taxes$80,096$33,554-$113,650
Fees for Services Accounting-$86,894-$86,894
Other Employee Benefits$60,615$21,413-$82,028
Information Technology$54,352$7,189-$61,541
Office Expenses$9,864$30,055-$39,919
Conferences and Meetings$25,854$7,104-$32,958
Other Expenses$28,977$347-$29,324
All Other Expenses$648$18,936-$19,584
Insurance-$18,491-$18,491
Depreciation Depletion$14,645$2,718-$17,363
Interest-$4,777-$4,777
Total Functional Expenses$3,341,287$801,572$0$4,142,859

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$4,142,859
Total Expenses per Audited Statements$3,395,451
Expenses per Audited Statements$3,391,005
Expenses Not Reported on Financial Statements$751,854
Other Expense Adjustments$751,854
Expenses Not Reported on Form 990$4,446
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
Net Pension Liability$3,506,703
Deferred Inflows Related to Pensions$603,330
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
Yes

Governance Explanations

Form 990, Part VI, Section A, Line 3

Mela entered into a campus management agreement with distinctive schools in november 2014. Distinctive schools is to provide educational services, such as, curriculum, oversight and coordination of instruction, provision of special education, instructional tools, and the development and implementation of appropriate extra-curricular and co-curricular activities. In addition, distinctive schools is to provide administrative services, such as, personnel management, facility operation and maintenance, business administration, admissions, students hearings, academic progress reports, recommend rules and procedures, provide parent satisfaction forms, opportunities for financing, and provide for a depository of funds.

Form 990, Part VI, Section A, Line 7A

At an annual meeting or any special meeting properly called, parents and employees of the academy shall be permitted to vote to elect directors. Members of the academy having the right to elect directors, shall elect the directors in accord with the outcome of voting by the parents, guardians and staff employed by the academy.

Form 990, Part VI, Section B, Line 11B

The school meets with their financial manager and walks through the draft 990 and then it is presented to the board. The financial manager and director of operations walk through the significant pieces of the 990 and then the board approves the filing.

Form 990, Part VI, Section B, Line 12C

Compliance with the conflict of interest policy is reviewed at board meetings.

Form 990, Part VI, Section B, Line 15

Comparable salary data from similar schools in the area is compiled. The salary schedule is then presented to the board as part of the budget process.

Form 990, Part VI, Section C, Line 19

Mela's governing documents, conflict of interest policy and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Minnesota Excellence in Learning Academy
EIN
46-4017902
Phone
7632054396
Address
9060 ZANZIBAR LANE N, MAPLE GROVE, MN 55311

Signing Officer

Name
Danielle Fields
Title
Executive Director
Phone
7632054396
Signed
2018-12-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Scherer
Formed
2013
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
4
Employees
66
Volunteers
67

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 XII, LINE 2C:

The annual financial statements are completed by the independent audit firm that was selected by the board of directors. There is no change from prior year.

Financial Statement Notes

PART X, LINE 2:

The academy is required to assess whether an uncertain tax position exists and if there should be recognition of a related benefit or liability in the financial statements. The academy has determined there are not amounts to record as assets or liabilities related to uncertain tax positions.

PART XI, LINE 4B - OTHER ADJUSTMENTS:

State aids related to pension expense 6,019.

PART XII, LINE 2D - OTHER ADJUSTMENTS:

CAPITAL OUTLAY 4,446.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Pension expense 734,491. Depreciation expense 17,363.

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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/MissionDesc0THE MISSION OF THE MINNESOTA EXELLENCE IN LEARNING ACADEMY (MELA) IS TO SERVE CHILDREN AND FAMILIES IN URBAN COMMUNITIES BY PROVIDING A HIGH-QUALITY LEARNING ENVIRONMENT THAT ACCELERATES ACHIEVEMENT, PERFORMANCE, AND COLLEGE-PREPAREDNESS THROUGH CAREFUL ANALYSIS OF STUDENT NEEDS AND EFFECTIVE USE OF DATA TO PERSONALIZE AND MONITOR STUDENT LEARNING. INNOVATION COMBINED WITH RESEARCH-BASED BEST PRACTICES AND STRONG SUPPORT FOR TEACHERS WILL ENSURE THAT EVERY STUDENT IN THE ACADEMY WILL BE READING BY THE END OF THIRD GRADE AND CONTINUE TO EXCEED GRADE LEVEL STANDARDS ENSURING READINESS FOR ACCELERATED WORK IN A HIGH-PERFORMING MIDDLE SCHOOL, HIGH SCHOOL, AND THE COLLEGE OF THEIR CHOICE.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0170000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0120000
IRS990/NetAssetsOrFundBalancesBOYAmt0-594786
IRS990/NetAssetsOrFundBalancesEOYAmt0-1311700
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0622589
IRS990/OccupancyGrp/TotalAmt0622589
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt030055
IRS990/OfficeExpensesGrp/ProgramServicesAmt09864
IRS990/OfficeExpensesGrp/TotalAmt039919
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02432416
IRS990/OtherAssetsTotalGrp/EOYAmt02955850
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt021413
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt060615
IRS990/OtherEmployeeBenefitsGrp/TotalAmt082028
IRS990/OtherExpensesGrp/Desc0STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1FOOD SERVICE
IRS990/OtherExpensesGrp/Desc2INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/Desc3SMALL EQUIPMENT
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt0347
IRS990/OtherExpensesGrp/ProgramServicesAmt0249368
IRS990/OtherExpensesGrp/ProgramServicesAmt1163614
IRS990/OtherExpensesGrp/ProgramServicesAmt260386
IRS990/OtherExpensesGrp/ProgramServicesAmt328977
IRS990/OtherExpensesGrp/TotalAmt0249368
IRS990/OtherExpensesGrp/TotalAmt1163614
IRS990/OtherExpensesGrp/TotalAmt260386
IRS990/OtherExpensesGrp/TotalAmt329324
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IRS990/OtherLiabilitiesGrp/EOYAmt04110033
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt05630
IRS990/OtherRevenueTotalAmt05630
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0177342
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt01009032
IRS990/OtherSalariesAndWagesGrp/TotalAmt01186374
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033554
IRS990/PayrollTaxesGrp/ProgramServicesAmt080096
IRS990/PayrollTaxesGrp/TotalAmt0113650
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt084896
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt071979
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt0111476
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0711204
IRS990/PensionPlanContributionsGrp/TotalAmt0822680
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0523334
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0238628
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt087222
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt042086
IRS990/PrincipalOfficerNm0JOSEPH SCHERER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/BusinessCd3611110
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PATRONS
IRS990/ProgramServiceRevenueGrp/Desc1MEDICAL ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc2AFTERSCHOOL TUITION
IRS990/ProgramServiceRevenueGrp/Desc3FOOD SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05447
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11735
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2685
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt3175
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05447
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11735
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2685
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt3175
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03081703
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt090
IRS990/PYOtherExpensesAmt01483658
IRS990/PYOtherRevenueAmt0337
IRS990/PYProgramServiceRevenueAmt05022
IRS990/PYRevenuesLessExpensesAmt0-429243
IRS990/PYSalariesCompEmpBnftPaidAmt02032737
IRS990/PYTotalExpensesAmt03516395
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03087152
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-716914
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt013672
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/EquipmentGrp/BookValueAmt071979
IRS990ScheduleD/EquipmentGrp/DepreciationAmt035932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0107911
IRS990ScheduleD/ExpensesNotReportedAmt04446
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt0751854
IRS990ScheduleD/ExpensesSubtotalAmt03391005
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02955850
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherExpensesIncludedAmt04446
IRS990ScheduleD/OtherExpensesNotIncludedAmt0751854
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt03506703
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1603330
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherRevenuesNotIncludedAmt06019
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt06019
IRS990ScheduleD/RevenueSubtotalAmt03419926
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1STATE AIDS RELATED TO PENSION EXPENSE 6,019.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2CAPITAL OUTLAY 4,446.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3PENSION EXPENSE 734,491. DEPRECIATION EXPENSE 17,363.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XI, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt071979
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02955850
IRS990ScheduleD/TotalExpensesPerForm990Amt04142859
IRS990ScheduleD/TotalLiabilityAmt04110033
IRS990ScheduleD/TotalRevenuePerForm990Amt03425945
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03419926
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03395451
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/ExplanationTxt0THE NONDISCRIMINATORY POLICY AS WELL AS A BULLY PROHIBITION AND UNIFORM POLICY ARE ALL AVAILABLE DURING THE OPEN HOUSES.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0MELA ENTERED INTO A CAMPUS MANAGEMENT AGREEMENT WITH DISTINCTIVE SCHOOLS IN NOVEMBER 2014. DISTINCTIVE SCHOOLS IS TO PROVIDE EDUCATIONAL SERVICES, SUCH AS, CURRICULUM, OVERSIGHT AND COORDINATION OF INSTRUCTION, PROVISION OF SPECIAL EDUCATION, INSTRUCTIONAL TOOLS, AND THE DEVELOPMENT AND IMPLEMENTATION OF APPROPRIATE EXTRA-CURRICULAR AND CO-CURRICULAR ACTIVITIES. IN ADDITION, DISTINCTIVE SCHOOLS IS TO PROVIDE ADMINISTRATIVE SERVICES, SUCH AS, PERSONNEL MANAGEMENT, FACILITY OPERATION AND MAINTENANCE, BUSINESS ADMINISTRATION, ADMISSIONS, STUDENTS HEARINGS, ACADEMIC PROGRESS REPORTS, RECOMMEND RULES AND PROCEDURES, PROVIDE PARENT SATISFACTION FORMS, OPPORTUNITIES FOR FINANCING, AND PROVIDE FOR A DEPOSITORY OF FUNDS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1AT AN ANNUAL MEETING OR ANY SPECIAL MEETING PROPERLY CALLED, PARENTS AND EMPLOYEES OF THE ACADEMY SHALL BE PERMITTED TO VOTE TO ELECT DIRECTORS. MEMBERS OF THE ACADEMY HAVING THE RIGHT TO ELECT DIRECTORS, SHALL ELECT THE DIRECTORS IN ACCORD WITH THE OUTCOME OF VOTING BY THE PARENTS, GUARDIANS AND STAFF EMPLOYED BY THE ACADEMY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE SCHOOL MEETS WITH THEIR FINANCIAL MANAGER AND WALKS THROUGH THE DRAFT 990 AND THEN IT IS PRESENTED TO THE BOARD. THE FINANCIAL MANAGER AND DIRECTOR OF OPERATIONS WALK THROUGH THE SIGNIFICANT PIECES OF THE 990 AND THEN THE BOARD APPROVES THE FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY IS REVIEWED AT BOARD MEETINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4COMPARABLE SALARY DATA FROM SIMILAR SCHOOLS IN THE AREA IS COMPILED. THE SALARY SCHEDULE IS THEN PRESENTED TO THE BOARD AS PART OF THE BUDGET PROCESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5MELA'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6THE ANNUAL FINANCIAL STATEMENTS ARE COMPLETED BY THE INDEPENDENT AUDIT FIRM THAT WAS SELECTED BY THE BOARD OF DIRECTORS. THERE IS NO CHANGE FROM PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 7A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XII, LINE 2C:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
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IRS990/TotalAssetsEOYAmt03440089
IRS990/TotalAssetsGrp/BOYAmt03172262
IRS990/TotalAssetsGrp/EOYAmt03440089
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt03412111

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