Liabilities / Assets
92nd percentile
Higher debt load relative to assets than 92% of similar nonprofits.
St Cloud Math and Science Academy Inc
990 • Fiscal year 2019 • EIN 46-4153252
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.00x
Liabilities / Revenue
88th percentile
Higher debt load relative to revenue than 88% of similar nonprofits.
Net Margin
47th percentile
Higher net margin than 47% of similar nonprofits.
Top Officer Pay
79th percentile
Higher top officer pay than 79% of similar nonprofits.
Top officer pay equals 4.5% of source-year revenue.
Asset Growth
48th percentile
Faster asset growth than 48% of similar nonprofits.
Revenue Growth
35th percentile
Faster revenue growth than 35% of similar nonprofits.
Balance Sheet
Assets
Up$3,755,010
Up $85,991 (+2.3%) from 2018
Net Assets
Up$17,503
Up $214,526 (+109%) from 2018
Liabilities
Down$3,737,507
Down $128,535 (-3.3%) from 2018
Revenue And Expenses
Revenue
Down$2,836,289
Down $40,353 (-1.4%) from 2018
Expenses
Down$2,769,289
Down $661,583 (-19%) from 2018
Net Income
Up$67,000
Up $621,230 (+112%) from 2018
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2018 to Jun 30, 2019
- Signed
- Apr 2, 2020
- Return Version
- 2018v3.1
- Gross Receipts
- $2,836,289
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 | $988,185 | $1,056,748 | ▲ $68,563 |
| Accounts Receivable | $257,141 | $287,697 | ▲ $30,556 |
| Prepaid Expenses and Deferred Charges | $68,378 | $74,574 | ▲ $6,196 |
| Land, Buildings, and Equipment, Net | $86,349 | $60,662 | ▼ $25,687 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $86,349 | $60,662 | ▼ $25,687 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-283,372 | $-43,159 | ▲ $240,213 |
| Total Assets | $3,669,019 | $3,755,010 | ▲ $85,991 |
| Other Assets Total | $2,268,966 | $2,275,329 | ▲ $6,363 |
| Liabilities | |||
| Other Liabilities | $3,705,763 | $3,564,600 | ▼ $141,163 |
| Accounts Payable and Accrued Expenses | $160,279 | $172,907 | ▲ $12,628 |
| Total Liabilities | $3,866,042 | $3,737,507 | ▼ $128,535 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-197,023 | $17,503 | ▲ $214,526 |
| Total Liabilities and Net Assets / Fund Balance | $3,669,019 | $3,755,010 | ▲ $85,991 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $35,303 | $96,080 | $131,383 |
| Leasehold Improvements | $25,359 | $4,100 | $29,459 |
| Other Assets Org | $2,275,329 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tammy Bengtson | Executive Director | FT | $119,806 | $8,931 | $128,737 |
| Sherri Hodge | Member | FT | $56,733 | $13,756 | $70,489 |
| Megan Roberg | Member | FT | $40,587 | $8,476 | $49,063 |
| Amy Cross | Treasurer | FT | $42,742 | $3,634 | $46,376 |
| Shayna Vastila | Member | FT | $13,837 | $3,126 | $16,963 |
| Karsten Potts | Member | - | $1,643 | $123 | $1,766 |
Board Members and Trustees
| Name | Title |
|---|---|
| Mary White-levilain | President |
| Mohamad Ali | Vice President |
| Michael Mullin | Member |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| New Horizon Foods | Food Services | PO BOX 860246, Minneapolis, MN 55486 | $109,767 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $2,830,952
- Program Service Revenue
- $3,428
- Investment Income
- $0
- Other Revenue
- $1,909
- All Other Contributions
- $3,062
- Change in Net Assets
- $67,000
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $2,836,289
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $0
- Total Revenue per Audited Statements
- $2,836,289
- Total Revenue per Form 990
- $2,836,289
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $1,903,367 |
| Other Expenses | $865,922 |
| Total Fundraising Expense | $9,000 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,153,559 | $58,222 | - | $1,211,781 |
| Occupancy | $413,002 | - | - | $413,002 |
| Current Officers, Directors, Trustees, and Key Employees | $223,486 | $145,668 | - | $369,154 |
| Payroll Taxes | $102,345 | $16,930 | - | $119,275 |
| Other Employee Benefits | $84,736 | $22,454 | - | $107,190 |
| Pension Plan Contributions | $87,486 | $4,373 | - | $91,859 |
| Fees for Services Accounting | - | $70,869 | - | $70,869 |
| Fees for Services Other | $44,700 | $7,030 | $9,000 | $60,730 |
| Office Expenses | $22,103 | $18,921 | - | $41,024 |
| Information Technology | $3,608 | $24,889 | - | $28,497 |
| Depreciation Depletion | $25,687 | - | - | $25,687 |
| Insurance | $14,817 | - | - | $14,817 |
| All Other Expenses | $6,894 | - | - | $6,894 |
| Other Expenses | $4,356 | $12 | - | $4,368 |
| Comp Disqual Persons | $4,108 | - | - | $4,108 |
| Conferences and Meetings | $2,766 | $267 | - | $3,033 |
| Advertising | - | $2,390 | - | $2,390 |
| Fees for Services Legal | - | $626 | - | $626 |
| Total Functional Expenses | $2,366,811 | $393,478 | $9,000 | $2,769,289 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Form 990 | $2,769,289 |
| Expenses per Audited Statements | $2,743,602 |
| Total Expenses per Audited Statements | $2,743,602 |
| Expenses Not Reported on Financial Statements | $25,687 |
| Other Expense Adjustments | $25,687 |
| Expenses Not Reported on Form 990 | $0 |
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 |
|---|---|
| Deferred Pension Inflows | $2,108,923 |
| Net Pension Liability | $1,455,677 |
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 established procedures to carry out purchasing, procurement and contracting functions of the school. These policies provide efficient management of public monies and compliance with all applicable state and federal laws. There is a conflict of interest section during all board meetings in which members need to disclose 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 salaries of the executive director and all staff are determined by the board based on comparable charter school data.”
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, megan roberg and shayna vastila all served as board members but received compensation for their services as teachers. Karsten potts served as a board member but received compensation for her services as a substitute.”
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
- 2020-04-02
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Mary White-levilain
- Formed
- 2013
- Legal Domicile
- Mn
- Voting Board Members
- 6
- Independent Board Members
- 3
- Employees
- 83
- Volunteers
- 20
Preparer
- Firm
- Bergankdv Ltd
- Address
- 3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
- Preparer
- Theresa Goette
- Phone
- 9525636800
Supplemental Narrative
Additional Explanations
FORM 990, PART X, LINE 25:
“Pension liabilities, deferred outflows & inflows pension: as a charter school in the state of minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The school's contributions to the plans are also regulated by statute and are based on a percentage of salaries and wages earned by current employees. Therefore, while the net pension liability, deferred outflows and inflows, are reported on the school's statement of net position, the school is not in a position to directly control the liabilities or the subsequent liquidation of the liabilities.”
FORM 990, PART XI, LINE 9:
“Gasb 68 - pension adjustment 147,526.”
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, 2019, 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 XII, LINE 4B - OTHER ADJUSTMENTS:
“Depreciation expense 25,687.”
Raw XML AppendixShowing 400 of 462 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.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | 0 |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 160279 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 172907 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 257141 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 287697 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | 0 |
| IRS990/ActivityOrMissionDesc | 0 | SEE PART III, LINE 1. |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2390 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 2390 |
| IRS990/AllOtherContributionsAmt | 0 | 3062 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 6894 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 6894 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | 1 |
| IRS990/AuditCommitteeInd | 0 | 1 |
| IRS990/BackupWthldComplianceInd | 0 | 1 |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | BERGANKDV |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 6514632233 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 22488 CHIPPENDALE AVE |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | FARMINGTON |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 55024 |
| IRS990/BusinessRlnWithFamMemInd | 0 | 0 |
| IRS990/BusinessRlnWithOfficerEntInd | 0 | 0 |
| IRS990/BusinessRlnWithOrgMemInd | 0 | 0 |
| IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt | 0 | -283372 |
| IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt | 0 | -43159 |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 988185 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 1056748 |
| IRS990/ChangeToOrgDocumentsInd | 0 | 0 |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/CollectionsOfArtInd | 0 | 0 |
| IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt | 0 | 145668 |
| IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt | 0 | 223486 |
| IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt | 0 | 369154 |
| IRS990/CompDisqualPersonsGrp/ProgramServicesAmt | 0 | 4108 |
| IRS990/CompDisqualPersonsGrp/TotalAmt | 0 | 4108 |
| IRS990/CompensationFromOtherSrcsInd | 0 | 0 |
| IRS990/CompensationProcessCEOInd | 0 | 1 |
| IRS990/CompensationProcessOtherInd | 0 | 1 |
| IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt | 0 | 267 |
| IRS990/ConferencesMeetingsGrp/ProgramServicesAmt | 0 | 2766 |
| IRS990/ConferencesMeetingsGrp/TotalAmt | 0 | 3033 |
| IRS990/ConflictOfInterestPolicyInd | 0 | 1 |
| IRS990/ConservationEasementsInd | 0 | 0 |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | 0 |
| IRS990/ContractorCompensationGrp/CompensationAmt | 0 | 109767 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt | 0 | PO BOX 860246 |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm | 0 | MINNEAPOLIS |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd | 0 | 55486 |
| IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt | 0 | NEW HORIZON FOODS |
| IRS990/ContractorCompensationGrp/ServicesDesc | 0 | FOOD SERVICES |
| IRS990/CreditCounselingInd | 0 | 0 |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 2830952 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 0 |
| IRS990/CYOtherExpensesAmt | 0 | 865922 |
| IRS990/CYOtherRevenueAmt | 0 | 1909 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 3428 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 67000 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 1903367 |
| IRS990/CYTotalExpensesAmt | 0 | 2769289 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 9000 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 2836289 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | 0 |
| IRS990/DeductibleArtContributionInd | 0 | 0 |
| IRS990/DeductibleNonCashContriInd | 0 | 0 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | 0 |
| IRS990/DepreciationDepletionGrp/ProgramServicesAmt | 0 | 25687 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 25687 |
| IRS990/Desc | 0 | SCMSA IS A NEW PUBLIC STEM-BASED CHARTER SCHOOL THAT OPENED IN 2014. DURING THE 2018-2019 SCHOOL YEAR, WE SERVED 177 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 AND 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. |
| IRS990/DescribedInSection501c3Ind | 0 | 1 |
| IRS990/DisregardedEntityInd | 0 | 0 |
| IRS990/DocumentRetentionPolicyInd | 0 | 1 |
| IRS990/DonorAdvisedFundInd | 0 | 0 |
| IRS990/ElectionOfBoardMembersInd | 0 | 1 |
| IRS990/EmployeeCnt | 0 | 83 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | 1 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990/ExpenseAmt | 0 | 2366811 |
| IRS990/FamilyOrBusinessRlnInd | 0 | 0 |
| IRS990/FederalGrantAuditRequiredInd | 0 | 0 |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 70869 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 70869 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 626 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 626 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 9000 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 7030 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 44700 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 60730 |
| IRS990/ForeignActivitiesInd | 0 | 0 |
| IRS990/ForeignFinancialAccountInd | 0 | 0 |
| IRS990/ForeignOfficeInd | 0 | 0 |
| IRS990/Form8282PropertyDisposedOfInd | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 1.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 41.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 3634 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 13756 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 8476 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 123 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 3126 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 8931 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | MARY WHITE-LEVILAIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | MOHAMAD ALI |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | AMY CROSS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | SHERRI HODGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | MEGAN ROBERG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | MICHAEL MULLIN |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | KARSTEN POTTS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | SHAYNA VASTILA |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | TAMMY BENGTSON |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 42742 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 56733 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 40587 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 1643 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 13837 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 119806 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | VICE PRESIDENT |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | MEMBER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | MEMBER |
| 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 | 6 |
| IRS990/GovernmentGrantsAmt | 0 | 2827890 |
| IRS990/GrantsToIndividualsInd | 0 | 0 |
| IRS990/GrantsToOrganizationsInd | 0 | 0 |
| IRS990/GrantToRelatedPersonInd | 0 | 0 |
| IRS990/GrossReceiptsAmt | 0 | 2836289 |
| IRS990/GroupReturnForAffiliatesInd | 0 | 0 |
| IRS990/IncludeFIN48FootnoteInd | 0 | 1 |
| IRS990/IndependentAuditFinclStmtInd | 0 | 1 |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | 0 |
| IRS990/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIIInd | 0 | X |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InfoInScheduleOPartXIInd | 0 | X |
| IRS990/InfoInScheduleOPartXInd | 0 | X |
| IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt | 0 | 24889 |
| IRS990/InformationTechnologyGrp/ProgramServicesAmt | 0 | 3608 |
| IRS990/InformationTechnologyGrp/TotalAmt | 0 | 28497 |
| IRS990/InsuranceGrp/ProgramServicesAmt | 0 | 14817 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 14817 |
| IRS990/InvestmentInJointVentureInd | 0 | 0 |
| IRS990/IRPDocumentCnt | 0 | 9 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 100180 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 86349 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 60662 |
| 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 | -197023 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 17503 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NoncashContributionsAmt | 0 | 770 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 413002 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 413002 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 18921 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 22103 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 41024 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowSFAS117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2268966 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 2275329 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 147526 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 22454 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 84736 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 107190 |
| IRS990/OtherExpensesGrp/Desc | 0 | FOOD SERVICE |
| IRS990/OtherExpensesGrp/Desc | 1 | INSTRUCTIONAL SUPPLIES |
| IRS990/OtherExpensesGrp/Desc | 2 | DUES & MEMBERSHIPS |
| IRS990/OtherExpensesGrp/Desc | 3 | EQUIPMENT RENTAL & MAIN |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 20827 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 12 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 141355 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 31743 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 60 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 4356 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 141355 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 31743 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20887 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 4368 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3705763 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3564600 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 1909 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 1909 |
| IRS990/OtherRevenueTotalAmt | 0 | 1909 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 58222 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1153559 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1211781 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 16930 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 102345 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 119275 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 86349 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 60662 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 4373 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 87486 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 91859 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 68378 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 74574 |
| IRS990/PrincipalOfficerNm | 0 | MARY WHITE-LEVILAIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611710 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | MEDICAL ASSISTANCE |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3428 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3428 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2872388 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 961933 |
| IRS990/PYOtherRevenueAmt | 0 | 2140 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 2114 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -554230 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 2468939 |
| IRS990/PYTotalExpensesAmt | 0 | 3430872 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2876642 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 67000 |
| 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 | 5337 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/EquipmentGrp/BookValueAmt | 0 | 35303 |
| IRS990ScheduleD/EquipmentGrp/DepreciationAmt | 0 | 96080 |
| IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt | 0 | 131383 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 25687 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 2743602 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 25359 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 4100 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 29459 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 2275329 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesNotIncludedAmt | 0 | 25687 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1455677 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 2108923 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 0 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 2836289 |
| 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, 2019, 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 | DEPRECIATION EXPENSE 25,687. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XII, LINE 4B - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 60662 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 2275329 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 2769289 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3564600 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 2836289 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 2836289 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 2743602 |
| 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 GRANT FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
| IRS990/ScheduleJRequiredInd | 0 | 0 |
| IRS990/ScheduleORequiredInd | 0 | 1 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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 ESTABLISHED PROCEDURES TO CARRY OUT PURCHASING, PROCUREMENT AND CONTRACTING FUNCTIONS OF THE SCHOOL. THESE POLICIES PROVIDE EFFICIENT MANAGEMENT OF PUBLIC MONIES AND COMPLIANCE WITH ALL APPLICABLE STATE AND FEDERAL LAWS. THERE IS A CONFLICT OF INTEREST SECTION DURING ALL BOARD MEETINGS IN WHICH MEMBERS NEED TO DISCLOSE IF THEY HAVE ANY CONFLICTS OF INTEREST TO THE ITEMS THAT ARE BEING DISCUSSED AND VOTED ON. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE SALARIES OF THE EXECUTIVE DIRECTOR AND ALL STAFF ARE DETERMINED BY THE BOARD BASED ON COMPARABLE CHARTER SCHOOL DATA. |
| 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, MEGAN ROBERG AND SHAYNA VASTILA ALL SERVED AS BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. KARSTEN POTTS SERVED AS A BOARD MEMBER BUT RECEIVED COMPENSATION FOR HER SERVICES AS A SUBSTITUTE. |
| 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/ExplanationTxt | 7 | GASB 68 - PENSION ADJUSTMENT 147,526. |
| 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: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
| IRS990/SignificantNewProgramSrvcInd | 0 | 0 |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | MN |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | 0 |
| IRS990/SubjectToProxyTaxInd | 0 | 0 |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | 0 |
| IRS990/TaxablePartyNotificationInd | 0 | 0 |
| IRS990/TaxExemptBondsInd | 0 | 0 |
| IRS990/TempOrPermanentEndowmentsInd | 0 | 0 |
| IRS990/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3669019 |
| IRS990/TotalAssetsEOYAmt | 0 | 3755010 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3669019 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 3755010 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 2830952 |
| IRS990/TotalEmployeeCnt | 0 | 83 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 9000 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 393478 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2366811 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 2769289 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3866042 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3737507 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3866042 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2019 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $3,755,010
- Liabilities
- $3,737,507
- Net assets
- $17,503
- Revenue
- $2,836,289
- Expenses
- $2,769,289
- Net income
- $67,000