Liabilities / Assets
93rd percentile
Higher debt load relative to assets than 93% of similar nonprofits.
St Cloud Math and Science Academy Inc
990 • Fiscal year 2018 • EIN 46-4153252
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.05x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
14th percentile
Higher net margin than 14% of similar nonprofits.
Top Officer Pay
71st percentile
Higher top officer pay than 71% of similar nonprofits.
Top officer pay equals 3.7% of source-year revenue.
Asset Growth
98th percentile
Faster asset growth than 98% of similar nonprofits.
Revenue Growth
69th percentile
Faster revenue growth than 69% of similar nonprofits.
Balance Sheet
Assets
Up$3,669,019
Up $2,466,685 (+205%) from 2017
Net Assets
Down-$197,023
Down $554,230 (-155%) from 2017
Liabilities
Up$3,866,042
Up $3,020,915 (+357%) from 2017
Revenue And Expenses
Revenue
Up$2,876,642
Up $366,252 (+15%) from 2017
Expenses
Up$3,430,872
Up $628,133 (+22%) from 2017
Net Income
Down-$554,230
Down $261,881 (-90%) from 2017
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2017 to Jun 30, 2018
- Signed
- May 19, 2019
- Return Version
- 2017v2.3
- Gross Receipts
- $2,876,642
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 | $874,603 | $988,185 | ▲ $113,582 |
| Accounts Receivable | $172,079 | $257,141 | ▲ $85,062 |
| Land, Buildings, and Equipment, Net | $88,524 | $86,349 | ▼ $2,175 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $88,524 | $86,349 | ▼ $2,175 |
| Prepaid Expenses and Deferred Charges | $67,128 | $68,378 | ▲ $1,250 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $268,683 | $-283,372 | ▼ $552,055 |
| Total Assets | $1,202,334 | $3,669,019 | ▲ $2,466,685 |
| Other Assets Total | $0 | $2,268,966 | ▲ $2,268,966 |
| Liabilities | |||
| Other Liabilities | $747,792 | $3,705,763 | ▲ $2,957,971 |
| Accounts Payable and Accrued Expenses | $97,335 | $160,279 | ▲ $62,944 |
| Total Liabilities | $845,127 | $3,866,042 | ▲ $3,020,915 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $357,207 | $-197,023 | ▼ $554,230 |
| Total Liabilities and Net Assets / Fund Balance | $1,202,334 | $3,669,019 | ▲ $2,466,685 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $59,621 | $71,762 | $131,383 |
| Leasehold Improvements | $26,728 | $2,731 | $29,459 |
| Other Assets Org | $2,268,966 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tammy Bengtson | Executive Director | FT | $99,579 | $7,525 | $107,104 |
| Megan Roberg | Member | FT | $43,083 | $8,179 | $51,262 |
| Amy Cross | Member | FT | $39,031 | $3,483 | $42,514 |
| Sherri Hodge | Member | FT | $18,013 | $4,297 | $22,310 |
| Karsten Potts | Member | - | $780 | $59 | $839 |
| Mohamad Ali | Vice President | - | $96 | $7 | $103 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mary White-levilain | President |
| Ahmed Ali | Member |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| New Horizon Foods | Food Services | PO BOX 860246, Minneapolis, MN 55486 | $111,125 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,872,388
- Program Service Revenue
- $2,114
- Investment Income
- $0
- Other Revenue
- $2,140
- All Other Contributions
- $62
- Change in Net Assets
- $-554,230
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,871,169
- Revenue Not Reported on Financial Statements
- $5,473
- Revenue Not Reported on Form 990
- $0
- Other Revenue Adjustments
- $5,473
- Total Revenue per Audited Statements
- $2,871,169
- Total Revenue per Form 990
- $2,876,642
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,468,939 |
| Other Expenses | $961,933 |
| Total Fundraising Expense | $14,600 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,115,799 | $75,780 | - | $1,191,579 |
| Pension Plan Contributions | $629,878 | $152,891 | - | $782,769 |
| Occupancy | $377,105 | $313 | - | $377,418 |
| Current Officers, Directors, Trustees, and Key Employees | $155,528 | $117,869 | - | $273,397 |
| Payroll Taxes | $95,142 | $16,768 | - | $111,910 |
| Other Employee Benefits | $86,555 | $18,470 | - | $105,025 |
| Fees for Services Other | $77,094 | $6,698 | $14,600 | $98,392 |
| Fees for Services Accounting | - | $68,768 | - | $68,768 |
| Office Expenses | $30,363 | $31,628 | - | $61,991 |
| Information Technology | $20,593 | $22,903 | - | $43,496 |
| Depreciation Depletion | $25,509 | - | - | $25,509 |
| Other Expenses | $3,180 | $19,697 | - | $22,877 |
| All Other Expenses | $15,227 | - | - | $15,227 |
| Insurance | $11,833 | - | - | $11,833 |
| Conferences and Meetings | $6,375 | $165 | - | $6,540 |
| Advertising | - | $4,639 | - | $4,639 |
| Comp Disqual Persons | $4,259 | - | - | $4,259 |
| Fees for Services Legal | - | $1,944 | - | $1,944 |
| Total Functional Expenses | $2,877,739 | $538,533 | $14,600 | $3,430,872 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $3,430,872 |
| Total Expenses per Audited Statements | $2,734,219 |
| Expenses per Audited Statements | $2,710,885 |
| Expenses Not Reported on Financial Statements | $719,987 |
| Other Expense Adjustments | $719,987 |
| Expenses Not Reported on Form 990 | $23,334 |
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 | $3,188,124 |
| Deferred Pension Inflows | $517,639 |
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 a licensed teacher as a member of the board of directors. Amy cross, sherri hodge, and megan roberg are board members but receive compensation for their services as teachers. Mohamad ali and karsten potts are board member but received compensation for their services as substitutes.”
Filing and Contact Details
Filer
- Filer Name
- St Cloud Math and Science Academy Inc
- EIN
- 46-4153252
- Phone
- 3207742201
- Address
- 1025 18TH ST N, SAINT CLOUD, MN 56303
Signing Officer
- Name
- Tammy Bengtson
- Title
- Executive Director
- Phone
- 3207742201
- Signed
- 2019-05-19
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mary White-levilain
- Formed
- 2013
- Legal Domicile
- Mn
- Voting Board Members
- 7
- Independent Board Members
- 2
- Employees
- 78
- Volunteers
- 18
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 X, LINE 2:
“Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of june 30, 2018, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities. The charter school files informational returns in the u.s. Federal jurisdiction, and in the minnesota state jurisdiction. U.s. Federal returns and minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction”
PART XI, LINE 4B - OTHER ADJUSTMENTS:
“State aid related to pension expense 5,473.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Capitalized equipment & building improvements 23,334.”
PART XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 25,509. Change in net pension liabilities 694,478.”
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| IRS990/Desc | 0 | SCMSA IS A NEW PUBLIC STEM-BASED CHARTER SCHOOL THAT OPENED IN 2014. DURING THE 2017-2018 SCHOOL YEAR, WE SERVED 210 STUDENTS IN GRADES K-5. WE BELIEVE IN HANDS ON STEM 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 15-20 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. 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. |
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| 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 | 22903 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 20593 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 43496 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 11833 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 11833 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 11 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 74493 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 88524 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 86349 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 160842 |
| 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 | 357207 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -197023 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 6435 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 313 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 377105 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 377418 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 31628 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 30363 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 61991 |
| 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 | 2268966 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 18470 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 86555 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 105025 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | EQUIPMENT PURCHASES |
| IRS990/OtherExpensesGrp/Desc | 3 | DUES & MEMBERSHIPS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 19697 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 156211 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 37354 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 29734 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 3180 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 156211 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 37354 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 29734 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 22877 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 747792 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3705763 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 2140 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 2140 |
| IRS990/OtherRevenueTotalAmt | 0 | 2140 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 75780 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1115799 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1191579 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16768 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 95142 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 111910 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 88524 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 86349 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 152891 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 629878 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 782769 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 67128 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 68378 |
| IRS990/PrincipalOfficerNm | 0 | MARY WHITE-LEVILAIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 1 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEDICAL ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/Desc | 1 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1917 |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 1 | 197 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 1917 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 197 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2509169 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 757986 |
| IRS990/PYOtherRevenueAmt | 0 | 1221 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -292349 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2044753 |
| IRS990/PYTotalExpensesAmt | 0 | 2802739 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2510390 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -554230 |
| IRS990/RegularMonitoringEnfrcInd | 0 | 1 |
| IRS990/RelatedEntityInd | 0 | 0 |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | 0 |
| IRS990/ReportLandBuildingEquipmentInd | 0 | 1 |
| IRS990/ReportOtherAssetsInd | 0 | 1 |
| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
| IRS990/ReportProgramRelatedInvstInd | 0 | 0 |
| IRS990/RevenueAmt | 0 | 4254 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 59621 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 71762 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 131383 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 23334 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 719987 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2710885 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 26728 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 2731 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 29459 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2268966 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 23334 |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 719987 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 3188124 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 517639 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherRevenuesNotIncludedAmt | 0 | 5473 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 5473 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2871169 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | MANAGEMENT BELIEVES THAT IT IS NOT REASONABLY POSSIBLE FOR ANY TAX POSITION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. AS OF JUNE 30, 2018, THERE WERE NO INCOME TAX RELATED ACCRUED INTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. THE CHARTER SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND IN THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | STATE AID RELATED TO PENSION EXPENSE 5,473. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | CAPITALIZED EQUIPMENT & BUILDING IMPROVEMENTS 23,334. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 3 | DEPRECIATION EXPENSE 25,509. CHANGE IN NET PENSION LIABILITIES 694,478. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 86349 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2268966 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3430872 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3705763 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2876642 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2871169 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2734219 |
| 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 A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. AMY CROSS, SHERRI HODGE, AND MEGAN ROBERG ARE BOARD MEMBERS BUT RECEIVE COMPENSATION FOR THEIR SERVICES AS TEACHERS. MOHAMAD ALI AND KARSTEN POTTS ARE BOARD MEMBER BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS SUBSTITUTES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | 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 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 | 1202334 |
| IRS990/TotalAssetsEOYAmt | 0 | 3669019 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 1202334 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3669019 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2872388 |
| IRS990/TotalEmployeeCnt | 0 | 78 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 14600 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 538533 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2877739 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3430872 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 845127 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3866042 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 845127 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3866042 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 357207 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -197023 |
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
- $3,669,019
- Liabilities
- $3,866,042
- Net assets
- -$197,023
- Revenue
- $2,876,642
- Expenses
- $3,430,872
- Net income
- -$554,230