Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
St Cloud Math and Science Academy Inc
990 • Fiscal year 2020 • EIN 46-4153252
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.16x
Liabilities / Revenue
86th percentile
Higher debt load relative to revenue than 86% of similar nonprofits.
Net Margin
29th percentile
Higher net margin than 29% of similar nonprofits.
Top Officer Pay
83rd percentile
Higher top officer pay than 83% of similar nonprofits.
Top officer pay equals 4.8% of source-year revenue.
Asset Growth
4th percentile
Faster asset growth than 4% of similar nonprofits.
Revenue Growth
63rd percentile
Faster revenue growth than 63% of similar nonprofits.
Balance Sheet
Assets
Down$2,925,000
Down $830,010 (-22%) from 2019
Net Assets
Down-$474,533
Down $492,036 (-2811%) from 2019
Liabilities
Down$3,399,533
Down $337,974 (-9.0%) from 2019
Revenue And Expenses
Revenue
Up$3,070,394
Up $234,105 (+8.3%) from 2019
Expenses
Up$3,216,636
Up $447,347 (+16%) from 2019
Net Income
Down-$146,242
Down $213,242 (-318%) from 2019
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2019 to Jun 30, 2020
- Signed
- May 5, 2021
- Return Version
- 2019v5.2
- Gross Receipts
- $3,070,394
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 | $1,056,748 | $661,722 | ▼ $395,026 |
| Accounts Receivable | $287,697 | $562,996 | ▲ $275,299 |
| Land, Buildings, and Equipment, Net | $60,662 | $64,562 | ▲ $3,900 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $60,662 | $64,562 | ▲ $3,900 |
| Prepaid Expenses and Deferred Charges | $74,574 | $51,184 | ▼ $23,390 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-43,159 | $-539,095 | ▼ $495,936 |
| Total Assets | $3,755,010 | $2,925,000 | ▼ $830,010 |
| Other Assets Total | $2,275,329 | $1,584,536 | ▼ $690,793 |
| Liabilities | |||
| Other Liabilities | $3,564,600 | $3,219,601 | ▼ $344,999 |
| Accounts Payable and Accrued Expenses | $172,907 | $179,932 | ▲ $7,025 |
| Total Liabilities | $3,737,507 | $3,399,533 | ▼ $337,974 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $17,503 | $-474,533 | ▼ $492,036 |
| Total Liabilities and Net Assets / Fund Balance | $3,755,010 | $2,925,000 | ▼ $830,010 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Leasehold Improvements | $40,572 | $119,016 | $159,588 |
| Buildings | $23,990 | $5,469 | $29,459 |
| Other Assets Org | $1,584,536 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| Tammy Bengtson | Executive Director | FT | $138,138 | $10,543 | $148,681 |
| Sherri Hodge | Vice President | FT | $68,105 | $5,214 | $73,319 |
| Amy Cross | Treasurer | FT | $46,744 | $3,506 | $50,250 |
Board Members and Trustees
| Name | Title |
|---|---|
| Michael Mullin | President |
| Mary Whit-levilain | Member |
| Mohamad Ali | Member |
Highest Paid Contractors
| Contractor | Services | Location | Compensation |
|---|---|---|---|
| New Horizon Foods | Food Services | PO BOX 860246, Minneapolis, MN 55486 | $130,836 |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $3,062,932
- Program Service Revenue
- $3,928
- Investment Income
- $0
- Other Revenue
- $3,534
- All Other Contributions
- $2,516
- Change in Net Assets
- $-146,242
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $3,070,394
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $8,713
- Total Revenue per Audited Statements
- $3,079,107
- Total Revenue per Form 990
- $3,070,394
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $2,251,839 |
| Other Expenses | $964,797 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $1,503,397 | $67,393 | - | $1,570,790 |
| Occupancy | $444,432 | $40 | - | $444,472 |
| Current Officers, Directors, Trustees, and Key Employees | $135,051 | $147,062 | - | $282,113 |
| Payroll Taxes | $123,913 | $18,146 | - | $142,059 |
| Other Employee Benefits | $107,323 | $28,158 | - | $135,481 |
| Pension Plan Contributions | $116,335 | $5,061 | - | $121,396 |
| Fees for Services Other | $15,249 | $103,376 | - | $118,625 |
| Information Technology | $55,489 | $16,275 | - | $71,764 |
| Office Expenses | $31,686 | $20,573 | - | $52,259 |
| Depreciation Depletion | $3,034 | $21,271 | - | $24,305 |
| Insurance | $16,821 | - | - | $16,821 |
| Conferences and Meetings | $8,563 | $342 | - | $8,905 |
| All Other Expenses | $2,826 | $611 | - | $3,437 |
| Other Expenses | $2,718 | $708 | - | $3,426 |
| Fees for Services Legal | - | $1,775 | - | $1,775 |
| Total Functional Expenses | $2,765,740 | $450,896 | $0 | $3,216,636 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $3,571,143 |
| Expenses per Audited Statements | $3,216,636 |
| Total Expenses per Form 990 | $3,216,636 |
| Expenses Not Reported on Form 990 | $354,507 |
| Expenses Not Reported on Financial Statements | $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 | $1,677,198 |
| Net Pension Liability | $1,542,403 |
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 35% controlled entity
- No
- 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 and sherri hodge both served as board members but received 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, SAINT CLOUD, MN 56303
Signing Officer
- Name
- Tammy Bengtson
- Title
- Executive Director
- Phone
- 3207742201
- Signed
- 2021-05-05
- 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
- 80
- Volunteers
- 0
Preparer
- Firm
- Bergankdv Ltd
- Address
- 3800 AMERICAN BLVD WEST SUITE 1000, MINNEAPOLIS, MN 55431-4420
- Preparer
- Nickolas S Taintor CPA
- 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 -345,794.”
Form 990, Part XII, Line 2C
“The board is responsible for selection of an independent accountant and for the oversight of the financial statement audit. This process has not changed from prior year.”
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, 2020, 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 2D - OTHER ADJUSTMENTS:
“PENSIONS 8,713.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“PENSIONS 354,507.”
Raw XML AppendixShowing 400 of 435 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
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| IRS990/Desc | 0 | SCMSA IS A NEW PUBLIC STEM-BASED CHARTER SCHOOL THAT OPENED IN 2014. DURING THE 2019-2020 SCHOOL YEAR, WE SERVED 196 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. |
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| 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 | 17503 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | -474533 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NondeductibleContributionsInd | 0 | 0 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 40 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 444432 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 444472 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 20573 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 31686 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 52259 |
| IRS990/OfficerMailingAddressInd | 0 | 0 |
| IRS990/OperateHospitalInd | 0 | 0 |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrgDoesNotFollowFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 2275329 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1584536 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | -345794 |
| IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt | 0 | 28158 |
| IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt | 0 | 107323 |
| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 135481 |
| 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 | 20105 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 708 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 157663 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 41180 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 60 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 2718 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 157663 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 41180 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 20165 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 3426 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 3564600 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 3219601 |
| IRS990/OtherRevenueMiscGrp/BusinessCd | 0 | 900099 |
| IRS990/OtherRevenueMiscGrp/Desc | 0 | MISC REVENUE |
| IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3534 |
| IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt | 0 | 3534 |
| IRS990/OtherRevenueTotalAmt | 0 | 3534 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 67393 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 1503397 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 1570790 |
| IRS990/PartialLiquidationInd | 0 | 0 |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 18146 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 123913 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 142059 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt | 0 | 60662 |
| IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt | 0 | 64562 |
| IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt | 0 | 5061 |
| IRS990/PensionPlanContributionsGrp/ProgramServicesAmt | 0 | 116335 |
| IRS990/PensionPlanContributionsGrp/TotalAmt | 0 | 121396 |
| IRS990/PoliticalCampaignActyInd | 0 | 0 |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 74574 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 51184 |
| IRS990/PrincipalOfficerNm | 0 | MARY WHITE-LEVILAIN |
| IRS990/ProfessionalFundraisingInd | 0 | 0 |
| IRS990/ProgramServiceRevenueGrp/BusinessCd | 0 | 611600 |
| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES FROM PATRONS |
| IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 3928 |
| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 0 | 3928 |
| IRS990/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990/PYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/PYContributionsGrantsAmt | 0 | 2830952 |
| IRS990/PYExcessBenefitTransInd | 0 | 0 |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 0 |
| IRS990/PYOtherExpensesAmt | 0 | 865922 |
| IRS990/PYOtherRevenueAmt | 0 | 1909 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 3428 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | 67000 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 1903367 |
| IRS990/PYTotalExpensesAmt | 0 | 2769289 |
| IRS990/PYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/PYTotalRevenueAmt | 0 | 2836289 |
| IRS990/QuidProQuoContributionsInd | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | -146242 |
| 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 | 7462 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt | 0 | 0 |
| IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt | 0 | 0 |
| IRS990ScheduleA/SchoolInd | 0 | X |
| IRS990/ScheduleBRequiredInd | 0 | 0 |
| IRS990ScheduleD/BuildingsGrp/BookValueAmt | 0 | 23990 |
| IRS990ScheduleD/BuildingsGrp/DepreciationAmt | 0 | 5469 |
| IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt | 0 | 29459 |
| IRS990ScheduleD/ExpensesNotReportedAmt | 0 | 354507 |
| IRS990ScheduleD/ExpensesNotRptFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/ExpensesSubtotalAmt | 0 | 3216636 |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt | 0 | 40572 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt | 0 | 119016 |
| IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt | 0 | 159588 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1584536 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | DEFERRED PENSION OUTFLOWS |
| IRS990ScheduleD/OtherExpensesIncludedAmt | 0 | 354507 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 0 | 1542403 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt | 1 | 1677198 |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 0 | NET PENSION LIABILITY |
| IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc | 1 | DEFERRED PENSION INFLOWS |
| IRS990ScheduleD/OtherRevenueAmt | 0 | 8713 |
| IRS990ScheduleD/RevenueNotReportedAmt | 0 | 8713 |
| IRS990ScheduleD/RevenueNotReportedFinclStmtAmt | 0 | 0 |
| IRS990ScheduleD/RevenueSubtotalAmt | 0 | 3070394 |
| 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, 2020, 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 | PENSIONS 8,713. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | PENSIONS 354,507. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/TotalBookValueLandBuildingsAmt | 0 | 64562 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1584536 |
| IRS990ScheduleD/TotalExpensesPerForm990Amt | 0 | 3216636 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 3219601 |
| IRS990ScheduleD/TotalRevenuePerForm990Amt | 0 | 3070394 |
| IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt | 0 | 3079107 |
| IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt | 0 | 3571143 |
| 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 AND SHERRI HODGE BOTH SERVED AS BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| 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 -345,794. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BOARD IS RESPONSIBLE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| 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: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C |
| 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/TerminateOperationsInd | 0 | 0 |
| IRS990/TotalAssetsBOYAmt | 0 | 3755010 |
| IRS990/TotalAssetsEOYAmt | 0 | 2925000 |
| IRS990/TotalAssetsGrp/BOYAmt | 0 | 3755010 |
| IRS990/TotalAssetsGrp/EOYAmt | 0 | 2925000 |
| IRS990/TotalCompGreaterThan150KInd | 0 | 0 |
| IRS990/TotalContributionsAmt | 0 | 3062932 |
| IRS990/TotalEmployeeCnt | 0 | 80 |
| IRS990/TotalFunctionalExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt | 0 | 450896 |
| IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt | 0 | 2765740 |
| IRS990/TotalFunctionalExpensesGrp/TotalAmt | 0 | 3216636 |
| IRS990/TotalGrossUBIAmt | 0 | 0 |
| IRS990/TotalLiabilitiesBOYAmt | 0 | 3737507 |
| IRS990/TotalLiabilitiesEOYAmt | 0 | 3399533 |
| IRS990/TotalLiabilitiesGrp/BOYAmt | 0 | 3737507 |
| IRS990/TotalLiabilitiesGrp/EOYAmt | 0 | 3399533 |
| IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt | 0 | 17503 |
| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | -474533 |
| IRS990/TotalOtherCompensationAmt | 0 | 19263 |
| IRS990/TotalProgramServiceExpensesAmt | 0 | 2765740 |
| IRS990/TotalProgramServiceRevenueAmt | 0 | 3928 |
| IRS990/TotalReportableCompFromOrgAmt | 0 | 252987 |
| IRS990/TotalRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 7462 |
| IRS990/TotalRevenueGrp/TotalRevenueColumnAmt | 0 | 3070394 |
| IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/TotalVolunteersCnt | 0 | 0 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt | 0 | 3755010 |
| IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt | 0 | 2925000 |
| IRS990/TotReportableCompRltdOrgAmt | 0 | 0 |
| IRS990/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990/TypeOfOrganizationCorpInd | 0 | X |
| IRS990/UnrelatedBusIncmOverLimitInd | 0 | 0 |
| IRS990/UponRequestInd | 0 | X |
| IRS990/USAddress/AddressLine1Txt | 0 | 1025 18TH ST N |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2020 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $2,925,000
- Liabilities
- $3,399,533
- Net assets
- -$474,533
- Revenue
- $3,070,394
- Expenses
- $3,216,636
- Net income
- -$146,242