Liabilities / Assets
86th percentile
Higher debt load relative to assets than 86% of similar nonprofits.
St Cloud Math and Science Academy Inc
990 • Fiscal year 2017 • EIN 46-4153252
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
0.70x
Liabilities / Revenue
72nd percentile
Higher debt load relative to revenue than 72% of similar nonprofits.
Net Margin
19th percentile
Higher net margin than 19% of similar nonprofits.
Top Officer Pay
70th percentile
Higher top officer pay than 70% of similar nonprofits.
Top officer pay equals 4.1% of source-year revenue.
Asset Growth
89th percentile
Faster asset growth than 89% of similar nonprofits.
Revenue Growth
56th percentile
Faster revenue growth than 56% of similar nonprofits.
Balance Sheet
Assets
Up$1,202,334
Up $350,517 (+41%) from 2016
Net Assets
Down$357,207
Down $292,349 (-45%) from 2016
Liabilities
Up$845,127
Up $642,866 (+318%) from 2016
Revenue And Expenses
Revenue
Up$2,510,390
Up $162,605 (+6.9%) from 2016
Expenses
Up$2,802,739
Up $702,666 (+33%) from 2016
Net Income
Down-$292,349
Down $540,061 (-218%) from 2016
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2016 to Jun 30, 2017
- Signed
- Mar 28, 2018
- Return Version
- 2016v3.0
- Gross Receipts
- $2,510,390
Mission and Program Overview
Mission
To serve the needs of all students as they prepare to become life-long learners and contributing members of society through integration of Science, Technology, Math and Engineering into the traditional content areas of Reading, Language Skills, Social Studies, the Arts and Physical Education. Kindness and respect for others is the foundation upon which students will develop into critical and ethical thinkers who will be prepared to meet the challenges of future job market and intrapersonal skills requirements.
SEE PART III, LINE 1.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $514,782 | $874,603 | ▲ $359,821 |
| Cap Stk Tr Prin Current Funds | $530,212 | $268,683 | ▼ $261,529 |
| Accounts Receivable | $205,546 | $172,079 | ▼ $33,467 |
| Land, Buildings, and Equipment, Net | $119,344 | $88,524 | ▼ $30,820 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $119,344 | $88,524 | ▼ $30,820 |
| Prepaid Expenses and Deferred Charges | $12,145 | $67,128 | ▲ $54,983 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Total Assets | $851,817 | $1,202,334 | ▲ $350,517 |
| Liabilities | |||
| Other Liabilities | $118,136 | $747,792 | ▲ $629,656 |
| Accounts Payable and Accrued Expenses | $84,125 | $97,335 | ▲ $13,210 |
| Total Liabilities | $202,261 | $845,127 | ▲ $642,866 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $649,556 | $357,207 | ▼ $292,349 |
| Total Liabilities and Net Assets / Fund Balance | $851,817 | $1,202,334 | ▲ $350,517 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $83,266 | $48,117 | $131,383 |
| Leasehold Improvements | $5,258 | $867 | $6,125 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tammy Bengtson | Executive Director | FT | $95,858 | $7,414 | $103,272 |
| Megan Roberg | Member/teacher | FT | $44,724 | $7,932 | $52,656 |
| Susan Jackson | Treasurer/teacher | FT | $32,850 | $11,156 | $44,006 |
| Lisa Trnka | Secretary/teacher | FT | $22,938 | $5,585 | $28,523 |
Board Members and Trustees
| Name | Title |
|---|---|
| Debra Adair | President |
| Christopher Desmarais | Vice President |
| Ahmed Ali | Member |
| Shannon Dyrud | Member |
| Salah Jama | Member - Partial Year |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| New Horizon Foods | Food Services | PO BOX 860246, Minneapolis, MN 55486 | $102,383 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,509,169
- Program Service Revenue
- $0
- Investment Income
- $0
- Other Revenue
- $1,221
- All Other Contributions
- $591
- Change in Net Assets
- $-292,349
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,510,390
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,510,390
- Total Revenue per Form 990
- $2,510,390
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,044,753 |
| Other Expenses | $757,986 |
| Total Fundraising Expense | $25,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $854,658 | $71,857 | - | $926,515 |
| Pension Plan Contributions | $610,303 | $88,091 | - | $698,394 |
| Occupancy | $295,204 | $65 | - | $295,269 |
| Current Officers, Directors, Trustees, and Key Employees | $103,440 | $105,536 | - | $208,976 |
| Other Employee Benefits | $92,269 | $23,825 | - | $116,094 |
| Payroll Taxes | $70,663 | $24,111 | - | $94,774 |
| Fees for Services Accounting | - | $67,387 | - | $67,387 |
| Information Technology | $53,621 | $12,344 | - | $65,965 |
| Fees for Services Other | $26,744 | $3,848 | $25,000 | $55,592 |
| Office Expenses | $22,559 | $16,517 | - | $39,076 |
| Depreciation Depletion | $25,791 | - | - | $25,791 |
| Other Expenses | $14,851 | $16,062 | - | $14,851 |
| All Other Expenses | $12,456 | - | - | $12,456 |
| Fees for Services Legal | - | $10,389 | - | $10,389 |
| Insurance | $9,181 | - | - | $9,181 |
| Conferences and Meetings | $6,040 | $141 | - | $6,181 |
| Advertising | - | $993 | - | $993 |
| Total Functional Expenses | $2,336,573 | $441,166 | $25,000 | $2,802,739 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,802,739 |
| Total Expenses per Audited Statements | $2,142,263 |
| Expenses per Audited Statements | $2,138,251 |
| Expenses Not Reported on Financial Statements | $664,488 |
| Other Expense Adjustments | $664,488 |
| Expenses Not Reported on Form 990 | $4,012 |
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, Def Outflow/inflow | $747,792 |
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 7A
“Each parent, teacher and staff person of the school has one vote to elect school board members.”
Form 990, Part VI, Section B, Line 11B
“Each board members receives a public disclosure copy of the 990 prior to filing. The board of directors has granted authority to the executive director to sign and submit the 990 to the irs.”
Form 990, Part VI, Section B, Line 12C
“It is the policy of the school board to conform to statutory conflict of interest laws and act in a manner that will avoid any conflict of interest. Purchasing, procurement and contracting policies that establishes procedures to carry out purchasing, procurement and contracting functions of the school and provide efficient management of public monies and compliance with all applicable state and federal laws including requirements when using federal funds to make purchases under minnesotas federal charter schools program. There is a conflict of interest section during all board meetings in which members need to reveal if they have any conflicts of interest to the items that are being discussed and voted on.”
Form 990, Part VI, Section B, Line 15
“The board determines the executive director's and all staff salaries based on the comparable charter school data. The benefits package is based on what all licensed staff receive with regards to health insurance and other benefits.”
Form 990, Part VI, Section C, Line 19
“The organization's governing documents, conflict of interest policy and financial statement are available upon request.”
FORM 990, PART VII, SECTION A:
“Per mn statute 124e.07, charter schools are required to have licensed teachers as members of the board of directors. Lisa trnka, megan roberg, and susan jackson are board members but receive compensation for their services as teachers.”
Filing and Contact Details
Filer
- Filer Name
- St Cloud Math and Science Academy Inc
- EIN
- 46-4153252
- Phone
- 3207742201
- Address
- 1025 18TH ST N, ST CLOUD, MN 56303
Signing Officer
- Name
- Tammy Bengtson
- Title
- Executive Director
- Phone
- 3207742201
- Signed
- 2018-03-28
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Tammy Bengtson
- Formed
- 2013
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 4
- Employees
- 65
- Volunteers
- 32
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, net of pension deferred outflows & inflows: 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 is reported on the school's statement of net position, the school is not in a position to directly control the liability or the subsequent liquidation of the liability.”
Financial Statement Notes
PART X, LINE 2:
“Management believes that is not reasonably possible for any tax poistion benefits to increase or decrease significantly over the next 12 months. As of june 30, 2017, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“CAPITAL OUTLAYS 4,012.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 25,791. Pension expense 629,656. Loss on disposal of assets 9,041.”
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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/Desc | 0 | SCMSA IS A NEW PUBLIC STEM-BASED CHARTER SCHOOL. 2014-2015 WAS OUR FIRST YEAR OF OPERATION. DURING OUR FIRST YEAR OF OPERATION, WE SERVED K-4TH GRADE. WE ADDED 5TH GRADE FOR OUR SECOND YEAR OF OPERATION BECAUSE WE WANTED TO MAINTAIN OUR 4TH GRADE FAMILIES AT OUR SCHOOL. WE BELIEVE IN PROJECT BASED LEARNING AT OUR SCHOOL. IN ALL OF OUR CROSS CURRICULAR ACTIVITIES THE STUDENTS WILL BE DOING HANDS-ON MINDS-ON LEARNING. THEY WILL BE CREATING AND LEARNING BY DOING PROJECTS. STUDENTS WILL BE USING CRITICAL THINKING SKILLS BY USING THEIR OWN CREATIVITY AND INNOVATION. BY HAVING THE STUDENTS LEARN THROUGH THEIR OWN CREATIVITY THIS WILL DRIVE INTRINSIC AND EXTRINSIC LEARNING. WITH A MAXIMUM ENROLLMENT OF 216 STUDENTS WE ARE ABLE TO MAINTAIN SMALL CLASS SIZES OF 15-19 STUDENTS PER CLASS. SCMSA USES A BALANCED ACADEMIC PROGRAM THAT IS UNIQUE TO OUR STUDENTS AND ALIGNED WITH MINNESOTA STATE STANDARDS TO TEACH READING, MATH, SCIENCE SOCIAL STUDIES IN KINDERGARTEN THROUGH GRADE 4. INCLUDED IN THIS PROGRAM ARE COMPONENTS FOR GUIDED READING, READ ALOUD, SHARED READING, AND INDEPENDENT READING. TO IMPLEMENT, SCMSA HAS A LIBRARY WITH A VARIETY OF FICTION AND NONFICTION READING MATERIALS, COVERING A WIDE RANGE OF READING LEVELS INCLUDING MATH AND SCIENCE TOPICS. EACH CLASSROOM ALSO HAS THEIR OWN READING CENTER, WHERE STUDENTS CAN ENJOY BOOKS AND OTHER RESOURCES SELECTED BY THEIR CLASSROOM TEACHER. THE STUDENTS WILL LEARN READING, SPELLING, VOCABULARY, GRAMMAR, AND COMPREHENSION SKILLS. THEY WILL BE FOCUSED ON LEARNING SCIENCE, TECHNOLOGY, ENGINEERING AND MATH IN OUR STEM PROGRAM. THEY WILL BE EXPOSED TO THE ARTS AND CULTURE, PHYSICAL EDUCATION AND CITIZENSHIP. WE BELIEVE IN PROJECT BASED LEARNING AT OUR SCHOOL. IN ALL OF OUR CROSS CURRICULAR ACTIVITIES THE STUDENTS WILL BE DOING HANDS-ON MINDS-ON LEARNING. THEY WILL BE CREATING AND LEARNING BY DOING PROJECTS. STUDENTS WILL BE USING CRITICAL THINKING SKILLS BY USING THEIR OWN CREATIVITY AND INNOVATION. BY HAVING THE STUDENTS LEARN THROUGH THEIR OWN CREATIVITY THIS WILL DRIVE INTRINSIC AND EXTRINSIC LEARNING. FOR THE YEARS 2015-2016, WE ENROLLED STUDENTS IN K-5TH GRADE. WE HAD A MAXIMUM ENROLLMENT OF 216 STUDENTS WE ARE ABLE TO MAINTAIN SMALL CLASS SIZES OF 15-18 STUDENTS PER CLASS. |
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| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER/TEACHER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER - PARTIAL YEAR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | EXECUTIVE DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | 0 |
| IRS990/FormationYr | 0 | 2013 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | 0 |
| IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | 1 |
| IRS990/FundraisingActivitiesInd | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | 0 |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 7 |
| IRS990/GovernmentGrantsAmt | 0 | 2508578 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2510390 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 4 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 12344 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 53621 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 65965 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 9181 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9181 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 12 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 48984 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 119344 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 88524 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 137508 |
| 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/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | 1 |
| IRS990/MinutesOfGoverningBodyInd | 0 | 1 |
| IRS990/MissionDesc | 0 | TO SERVE THE NEEDS OF ALL STUDENTS AS THEY PREPARE TO BECOME LIFE-LONG LEARNERS AND CONTRIBUTING MEMBERS OF SOCIETY THROUGH INTEGRATION OF SCIENCE, TECHNOLOGY, MATH AND ENGINEERING INTO THE TRADITIONAL CONTENT AREAS OF READING, LANGUAGE SKILLS, SOCIAL STUDIES, THE ARTS AND PHYSICAL EDUCATION. KINDNESS AND RESPECT FOR OTHERS IS THE FOUNDATION UPON WHICH STUDENTS WILL DEVELOP INTO CRITICAL AND ETHICAL THINKERS WHO WILL BE PREPARED TO MEET THE CHALLENGES OF FUTURE JOB MARKET AND INTRAPERSONAL SKILLS REQUIREMENTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | 0 |
| IRS990/MoreThan5000KToOrgInd | 0 | 0 |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 649556 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 357207 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 325 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 65 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 295204 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 295269 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 16517 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22559 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 39076 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 23825 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 92269 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 116094 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | EQUIP PURCH & MAINT |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 16062 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 121317 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 17356 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 120 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 14851 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 121317 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 17356 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 16182 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 14851 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 118136 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 747792 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1221 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1221 |
| IRS990/OtherRevenueTotalAmt | 0 | 1221 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 71857 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 854658 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 926515 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 24111 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 70663 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 94774 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 119344 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 88524 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 88091 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 610303 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 698394 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 12145 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 67128 |
| IRS990/PrincipalOfficerNm | 0 | TAMMY BENGTSON |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2347483 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 727287 |
| IRS990/PYOtherRevenueAmt | 0 | 302 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 247712 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1372786 |
| IRS990/PYTotalExpensesAmt | 0 | 2100073 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2347785 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -292349 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 0 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 1221 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 83266 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 48117 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 131383 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 4012 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 664488 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2138251 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 5258 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 867 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 6125 |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 4012 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 664488 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 747792 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | PENSION LIABILITY, DEF OUTFLOW/INFLOW |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2510390 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT BELIEVES THAT IS NOT REASONABLY POSSIBLE FOR ANY TAX POISTION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. AS OF JUNE 30, 2017, THERE WERE NO INCOME TAX RELATED ACCRUED INTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | CAPITAL OUTLAYS 4,012. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | DEPRECIATION EXPENSE 25,791. PENSION EXPENSE 629,656. LOSS ON DISPOSAL OF ASSETS 9,041. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 88524 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2802739 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 747792 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2510390 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2510390 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2142263 |
| 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 | WE PUBLICIZE OUR RACIALLY NONDISCRIMINATORY POLICY TOWARD STUDENTS ON ALL OF OUR ENROLLMENT FORMS, OUR FREE AND REDUCED LUNCH FORM, AND OUR TRANSPORTATION REQUEST FORM. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRAND 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 | EACH PARENT, TEACHER AND STAFF PERSON OF THE SCHOOL HAS ONE VOTE TO ELECT SCHOOL BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | EACH BOARD MEMBERS RECEIVES A PUBLIC DISCLOSURE COPY OF THE 990 PRIOR TO FILING. THE BOARD OF DIRECTORS HAS GRANTED AUTHORITY TO THE EXECUTIVE DIRECTOR TO SIGN AND SUBMIT THE 990 TO THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | IT IS THE POLICY OF THE SCHOOL BOARD TO CONFORM TO STATUTORY CONFLICT OF INTEREST LAWS AND ACT IN A MANNER THAT WILL AVOID ANY CONFLICT OF INTEREST. PURCHASING, PROCUREMENT AND CONTRACTING POLICIES THAT ESTABLISHES PROCEDURES TO CARRY OUT PURCHASING, PROCUREMENT AND CONTRACTING FUNCTIONS OF THE SCHOOL AND PROVIDE EFFICIENT MANAGEMENT OF PUBLIC MONIES AND COMPLIANCE WITH ALL APPLICABLE STATE AND FEDERAL LAWS INCLUDING REQUIREMENTS WHEN USING FEDERAL FUNDS TO MAKE PURCHASES UNDER MINNESOTAS FEDERAL CHARTER SCHOOLS PROGRAM. THERE IS A CONFLICT OF INTEREST SECTION DURING ALL BOARD MEETINGS IN WHICH MEMBERS NEED TO REVEAL IF THEY HAVE ANY CONFLICTS OF INTEREST TO THE ITEMS THAT ARE BEING DISCUSSED AND VOTED ON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE BOARD DETERMINES THE EXECUTIVE DIRECTOR'S AND ALL STAFF SALARIES BASED ON THE COMPARABLE CHARTER SCHOOL DATA. THE BENEFITS PACKAGE IS BASED ON WHAT ALL LICENSED STAFF RECEIVE WITH REGARDS TO HEALTH INSURANCE AND OTHER BENEFITS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. LISA TRNKA, MEGAN ROBERG, AND SUSAN JACKSON ARE BOARD MEMBERS BUT RECEIVE COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PENSION LIABILITIES, NET OF PENSION DEFERRED OUTFLOWS & INFLOWS: 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 IS REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITY OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITY. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VII, SECTION A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART X, LINE 25: |
| 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 | 851817 |
| IRS990/TotalAssetsEOYAmt | 0 | 1202334 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 851817 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 1202334 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2509169 |
| IRS990/TotalEmployeeCnt | 0 | 65 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 25000 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 441166 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2336573 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2802739 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 202261 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 845127 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 202261 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 845127 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 649556 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 357207 |
| IRS990/TotalOtherCompensationAmt | 0 | 32087 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2336573 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 196370 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1221 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 2510390 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 32 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 851817 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 1202334 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2017 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $1,202,334
- Liabilities
- $845,127
- Net assets
- $357,207
- Revenue
- $2,510,390
- Expenses
- $2,802,739
- Net income
- -$292,349