Civic Intelligence

Minnesota Excellence in Learning Academy

990 • Fiscal year 2019 • EIN 46-4017902

Jul 01, 2018 to Jun 30, 2019 • Filed on Nov 22, 2019

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

95th percentile

1.31x

Higher debt load relative to assets than 95% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

87th percentile

1.11x

Higher debt load relative to revenue than 87% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

58th percentile

6.3%

Higher net margin than 58% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

52nd percentile

$66,376

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.9% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

45th percentile

2.2%

Faster revenue growth than 45% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Down

$2,970,710

Down $469,379 (-14%) from 2018

Net Assets

Up

-$934,568

Up $377,132 (+29%) from 2018

Liabilities

Down

$3,905,278

Down $846,511 (-18%) from 2018

Revenue

Up

$3,502,829

Up $76,884 (+2.2%) from 2018

Expenses

Down

$3,281,574

Down $861,285 (-21%) from 2018

Net Income

Up

$221,255

Up $938,169 (+131%) from 2018

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

2019

Assets$2,970,710
Liabilities$3,905,278
Net Assets-$934,568

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

2019

Revenue$3,502,829
Expenses$3,281,574
Net Income$221,255
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Nov 22, 2019
Return Version
2018v3.1
Gross Receipts
$3,502,829
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$238,628$423,374▲ $184,746
Prepaid Expenses and Deferred Charges$42,086$101,064▲ $58,978
Land, Buildings, and Equipment, Net$71,979$60,131▼ $11,848
Pd in Cap Srpls Land Bldg Eqp Fund$71,979$60,131▼ $11,848
Cash and Non-Interest-Bearing Accounts$131,546$49,416▼ $82,130
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Cap Stk Tr Prin Current Funds$-1,383,679$-994,699▲ $388,980
Total Assets$3,440,089$2,970,710▼ $469,379
Other Assets Total$2,955,850$2,336,725▼ $619,125
Liabilities
Other Liabilities$4,110,033$3,335,031▼ $775,002
Accounts Payable and Accrued Expenses$521,756$320,247▼ $201,509
Mortgage Notes Payable Secured by Investment Property$120,000$250,000▲ $130,000
Total Liabilities$4,751,789$3,905,278▼ $846,511
Net Assets / Fund Balance
Total Net Assets Fund Balance$-1,311,700$-934,568▲ $377,132
Total Liabilities and Net Assets / Fund Balance$3,440,089$2,970,710▼ $469,379

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$60,131$54,027$114,158
Other Assets Org$2,336,725--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Jennifer MitchellExecutive Director, Partial YearFT$57,042$9,334$66,376
Danielle FieldsExecutive DirectorFT$54,436$2,602$57,038
Emily JohnsonSecretary/teacherFT$47,012$3,583$50,595
Tomika DavisMember/teacherFT$37,401$12,035$49,436
Paula BarrosMember/teacherFT$17,500$1,349$18,849

Board Members and Trustees

NameTitle
Joseph SchererBoard Chair
David SundstromMember
Julie EduputaMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Northstar Bus Lines LLCTransportation11800 95TH AVE N, Maple Grove, MN 55369$194,708
Done Right FoodsFood Service4305 CENTRAL AVE NE, Columbia Heights, MN 55421$161,668
Distinctive SchoolsManagement Services910 W VAN BUREN ST STE 315, Chicago, IL 60607$144,391
Bille Bus TransportationTransportation2500 NEW BRIGHTON BLVD STE 113, Minnespolis, MN 55418$117,663
Revenue and Support

Revenue Composition

Contributions and Grants
$3,488,023
Program Service Revenue
$4,792
Investment Income
$186
Other Revenue
$9,828
All Other Contributions
$205,841
Change in Net Assets
$221,255

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,502,829
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$3,502,829
Total Revenue per Form 990
$3,502,829
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,684,611
Other Expenses$1,596,963
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$842,836$260,327-$1,103,163
Occupancy$630,377--$630,377
Current Officers, Directors, Trustees, and Key Employees$161,069$137,744-$298,813
Fees for Services Other$175,720$16,304-$192,024
Payroll Taxes$71,159$33,361-$104,520
Other Employee Benefits$69,160$18,588-$87,748
Pension Plan Contributions$60,454$21,509-$81,963
Fees for Services Accounting-$62,500-$62,500
Conferences and Meetings$44,571$5,065-$49,636
Fees for Services Management-$24,000-$24,000
Information Technology$12,903$8,089-$20,992
Office Expenses$5,567$14,975-$20,542
Depreciation Depletion$15,377$2,718-$18,095
Insurance-$16,914-$16,914
Interest-$10,165-$10,165
Other Expenses$8,445$33,941-$8,445
Comp Disqual Persons$8,404--$8,404
All Other Expenses$2,639$543-$3,182
Total Functional Expenses$2,614,831$666,743$0$3,281,574

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$3,281,574
Total Expenses per Audited Statements$3,269,726
Expenses per Audited Statements$3,263,479
Expenses Not Reported on Financial Statements$18,095
Other Expense Adjustments$18,095
Expenses Not Reported on Form 990$6,247
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Deferred Inflows Related to Pensions$1,969,530
Net Pension Liability$1,365,501
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
2019-11-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joseph Scherer
Formed
2013
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
3
Employees
57
Volunteers
75

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 XI, LINE 9:

Pension liability adjustment 155,877.

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 XII, LINE 2D - OTHER ADJUSTMENTS:

CAPITAL OUTLAY 6,247.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Depreciation expense 18,095.

Raw XML AppendixShowing 400 of 493 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/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt054027
IRS990/LandBldgEquipBasisNetGrp/BOYAmt071979
IRS990/LandBldgEquipBasisNetGrp/EOYAmt060131
IRS990/LandBldgEquipCostOrOtherBssAmt0114158
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
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/BOYAmt0120000
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0250000
IRS990/NetAssetsOrFundBalancesBOYAmt0-1311700
IRS990/NetAssetsOrFundBalancesEOYAmt0-934568
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0630377
IRS990/OccupancyGrp/TotalAmt0630377
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014975
IRS990/OfficeExpensesGrp/ProgramServicesAmt05567
IRS990/OfficeExpensesGrp/TotalAmt020542
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02955850
IRS990/OtherAssetsTotalGrp/EOYAmt02336725
IRS990/OtherChangesInNetAssetsAmt0155877
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt018588
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt069160
IRS990/OtherEmployeeBenefitsGrp/TotalAmt087748
IRS990/OtherExpensesGrp/Desc0STUDENT TRANSPORTATION
IRS990/OtherExpensesGrp/Desc1FOOD SERVICE
IRS990/OtherExpensesGrp/Desc2DUES AND SUBSCRIPTIONS
IRS990/OtherExpensesGrp/Desc3INSTRUCTIONAL SUPPLIES
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt033941
IRS990/OtherExpensesGrp/ProgramServicesAmt0352184
IRS990/OtherExpensesGrp/ProgramServicesAmt1151618
IRS990/OtherExpensesGrp/ProgramServicesAmt22348
IRS990/OtherExpensesGrp/ProgramServicesAmt38445
IRS990/OtherExpensesGrp/TotalAmt0352184
IRS990/OtherExpensesGrp/TotalAmt1151618
IRS990/OtherExpensesGrp/TotalAmt236289
IRS990/OtherExpensesGrp/TotalAmt38445
IRS990/OtherLiabilitiesGrp/BOYAmt04110033
IRS990/OtherLiabilitiesGrp/EOYAmt03335031
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0MISC REVENUE
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt09828
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt09828
IRS990/OtherRevenueTotalAmt09828
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0260327
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0842836
IRS990/OtherSalariesAndWagesGrp/TotalAmt01103163
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt033361
IRS990/PayrollTaxesGrp/ProgramServicesAmt071159
IRS990/PayrollTaxesGrp/TotalAmt0104520
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt071979
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt060131
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt021509
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt060454
IRS990/PensionPlanContributionsGrp/TotalAmt081963
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0238628
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0423374
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt042086
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0101064
IRS990/PrincipalOfficerNm0JOSEPH SCHERER
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611110
IRS990/ProgramServiceRevenueGrp/BusinessCd1611110
IRS990/ProgramServiceRevenueGrp/BusinessCd2611110
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PATRONS
IRS990/ProgramServiceRevenueGrp/Desc1MEDICAL ASSISTANCE
IRS990/ProgramServiceRevenueGrp/Desc2FOOD SERVICE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt03253
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11399
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt2140
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt03253
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11399
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt2140
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt03412111
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0162
IRS990/PYOtherExpensesAmt01698024
IRS990/PYOtherRevenueAmt05630
IRS990/PYProgramServiceRevenueAmt08042
IRS990/PYRevenuesLessExpensesAmt0-716914
IRS990/PYSalariesCompEmpBnftPaidAmt02444835
IRS990/PYTotalExpensesAmt04142859
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03425945
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0221255
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt014620
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt060131
IRS990ScheduleD/EquipmentGrp/DepreciationAmt054027
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0114158
IRS990ScheduleD/ExpensesNotReportedAmt06247
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt018095
IRS990ScheduleD/ExpensesSubtotalAmt03263479
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt02336725
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS RELATED TO PENSIONS
IRS990ScheduleD/OtherExpensesIncludedAmt06247
IRS990ScheduleD/OtherExpensesNotIncludedAmt018095
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01365501
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11969530
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS RELATED TO PENSIONS
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03502829
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/ExplanationTxt1CAPITAL OUTLAY 6,247.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2DEPRECIATION EXPENSE 18,095.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1PART XII, LINE 2D - OTHER ADJUSTMENTS:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2PART XII, LINE 4B - OTHER ADJUSTMENTS:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt060131
IRS990ScheduleD/TotalBookValueOtherAssetsAmt02336725
IRS990ScheduleD/TotalExpensesPerForm990Amt03281574
IRS990ScheduleD/TotalLiabilityAmt03335031
IRS990ScheduleD/TotalRevenuePerForm990Amt03502829
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03502829
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt03269726
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/ExplanationTxt6PENSION LIABILITY ADJUSTMENT 155,877.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE 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

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