Civic Intelligence

Level Up Academy

990 • Fiscal year 2023 • EIN 46-4156040

Jul 01, 2022 to Jun 30, 2023 • Filed on May 15, 2024

Organization Profilelevelupacademy.org
East 2600 County Road EWhite Bear Lake, MN 55110

(651) 408-5559

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

95th percentile

1.08x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Liabilities / Revenue

95th percentile

6.40x

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

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Net Margin

15th percentile

-16%

Higher net margin than 15% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Top Officer Pay

22nd percentile

$101,930

Higher top officer pay than 22% of similar nonprofits.

Top officer pay equals 3.3% of source-year revenue.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2023

Asset Growth

25th percentile

-1.2%

Faster asset growth than 25% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Revenue Growth

78th percentile

26%

Faster revenue growth than 78% of similar nonprofits.

2023 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets95th percentile

Assets

Down

$18,255,318

Down $215,449 (-1.2%) from 2022

Net Assets

Down

-$1,457,276

Down $490,576 (-51%) from 2022

Liabilities

Up

$19,712,594

Up $275,127 (+1.4%) from 2022

Revenue And Expenses
Liabilities / Revenue95th percentileNet Margin15th percentile

Revenue

Up

$3,078,747

Up $636,858 (+26%) from 2022

Expenses

Up

$3,569,323

Up $512,716 (+17%) from 2022

Net Income

Up

-$490,576

Up $124,142 (+20%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth25th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$20M$10M$0-$10MAssets 2015: $36,600Liabilities 2015: $36,600Net Assets 2015: $02015Assets 2016: $277,301Liabilities 2016: $234,101Net Assets 2016: $43,2002016Assets 2017: $1,731,222Liabilities 2017: $1,789,670Net Assets 2017: -$58,4482017Assets 2018: $1,723,864Liabilities 2018: $2,132,720Net Assets 2018: -$408,8562018Assets 2019: $1,905,943Liabilities 2019: $2,096,884Net Assets 2019: -$190,9412019Assets 2020: $1,975,664Liabilities 2020: $2,351,304Net Assets 2020: -$375,6402020Assets 2021: $1,728,339Liabilities 2021: $2,080,321Net Assets 2021: -$351,9822021Assets 2022: $18,470,767Liabilities 2022: $19,437,467Net Assets 2022: -$966,7002022Assets 2023: $18,255,318Liabilities 2023: $19,712,594Net Assets 2023: -$1,457,2762023Assets 2024: $17,916,976Liabilities 2024: $19,710,899Net Assets 2024: -$1,793,9232024

Highlighted filing

2023

Assets$18,255,318
Liabilities$19,712,594
Net Assets-$1,457,276
Open 2023 Filing

Operations Trend

Revenue Growth78th percentile

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2015: $114,193Expenses 2015: $114,193Net Income 2015: $02015Revenue 2016: $1,113,342Expenses 2016: $1,070,142Net Income 2016: $43,2002016Revenue 2017: $1,654,875Expenses 2017: $1,756,523Net Income 2017: -$101,6482017Revenue 2018: $1,739,402Expenses 2018: $2,089,810Net Income 2018: -$350,4082018Revenue 2019: $1,965,025Expenses 2019: $1,747,110Net Income 2019: $217,9152019Revenue 2020: $2,095,235Expenses 2020: $2,279,934Net Income 2020: -$184,6992020Revenue 2021: $2,401,602Expenses 2021: $2,377,944Net Income 2021: $23,6582021Revenue 2022: $2,441,889Expenses 2022: $3,056,607Net Income 2022: -$614,7182022Revenue 2023: $3,078,747Expenses 2023: $3,569,323Net Income 2023: -$490,5762023Revenue 2024: $3,967,447Expenses 2024: $4,304,094Net Income 2024: -$336,6472024

Highlighted filing

2023

Revenue$3,078,747
Expenses$3,569,323
Net Income-$490,576
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 15, 2024
Return Version
2022v5.0
Gross Receipts
$3,078,747
Mission and Program Overview

Mission

By tapping the intrinsic motivation and curiosity of every child, we deliver higher than usual growth.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$17,134,860$16,634,472▼ $500,388
Pledges and Grants Receivable$445,397$657,850▲ $212,453
Savings and Temporary Cash Investments$281,424$320,766▲ $39,342
Prepaid Expenses and Deferred Charges$40$5,339▲ $5,299
Accounts Receivable-$236-
Other Notes and Loans Receivable, Net$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities-$0-
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-256,335$-689,364▼ $433,029
Pd in Cap Srpls Land Bldg Eqp Fund$-710,365$-767,912▼ $57,547
Total Assets$18,470,767$18,255,318▼ $215,449
Other Assets Total$609,046$636,655▲ $27,609
Liabilities
Other Liabilities$19,014,632$18,848,154▼ $166,478
Accounts Payable and Accrued Expenses$422,835$557,606▲ $134,771
Unsecured Notes Loans Payable$0$300,000▲ $300,000
Deferred Revenue$0$6,834▲ $6,834
Grants Payable$0$0→ $0
Mortgage Notes Payable Secured by Investment Property$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$19,437,467$19,712,594▲ $275,127
Net Assets / Fund Balance
Total Net Assets Fund Balance$-966,700$-1,457,276▼ $490,576
Total Liabilities and Net Assets / Fund Balance$18,470,767$18,255,318▼ $215,449

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$16,565,243$838,656$17,403,899
Equipment$69,229$33,313$102,542
Buildings$0$0$0
Land$0-$0
Leasehold Improvements$0$0$0
Other Assets Org$636,655--
Compensation and Service Providers
Top Officer Pay22nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Amber EspinosaDirectorFT$86,870$15,060$101,930
Daniel JuhlkeDirectorFT$86,184$14,919$101,103
Joel GieseTreasurerFT$71,477$13,586$85,063
Regan CerzaVice ChairFT$63,378$12,857$76,235
Jennifer SquiresSecretaryFT$63,978$6,821$70,799
Meg AllenEducator RepresentativeFT$45,467$11,330$56,797

Board Members and Trustees

NameTitle
Brittany HalversonBoard Chair
Wendy SederstromCommunity Member
Ashley ThomaParent Representative

Highest Paid Contractors

ContractorServicesLocationCompensation
IndigoSpEd Director & Services451 Lexington Pkwy N Ste 1700, St Paul, MN 55104$112,955
Revenue and Support

Revenue Composition

Contributions and Grants
$3,030,697
Program Service Revenue
$48,050
Investment Income
$0
Other Revenue
$0
All Other Contributions
$39,955
Change in Net Assets
$-490,576

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,078,747
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$0
Total Revenue per Audited Statements
$3,078,747
Total Revenue per Form 990
$3,078,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,875,363
Other Expenses$1,693,960
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$834,360$177,439-$1,011,799
Occupancy$708,858--$708,858
Depreciation Depletion$509,144--$509,144
Current Officers, Directors, Trustees, and Key Employees$496,564--$496,564
Fees for Services Other$221,060$106,274-$327,334
Other Employee Benefits$132,642$11,578-$144,220
Payroll Taxes$98,563$13,173-$111,736
Pension Plan Contributions$98,736$12,308-$111,044
Information Technology$70,016$10,009-$80,025
Office Expenses$63,393$12,322-$75,715
Fees for Services Accounting-$63,841-$63,841
Insurance$17,178--$17,178
Conferences and Meetings$6,303--$6,303
Travel$4,726--$4,726
Fees for Services Legal-$1,749-$1,749
Other Expenses$-205,276$0$0$-205,276
Total Functional Expenses$3,160,630$408,693$0$3,569,323

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$3,569,323
Total Expenses per Audited Statements$3,569,323
Total Expenses per Form 990$3,569,323
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Other Expense Adjustments$0
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Lease Liability$17,402,384
Net Pension Liability$1,161,083
Deferred Inflows - Pensions$284,687
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 B, Line 11B

“Management reviews Form 990 with a contract accountant. This process was conducted prior to filing Form 990 with the IRS.”

Form 990, Part VI, Section B, Line 12C

“The board and school continuously monitors any conflicts of interests in accordance with their policies.”

Form 990, Part VI, Section B, Line 15

“The Board determines the Executive Director's compensation as part of the budget process. Generally a flat percent amount for all staff. The compensation determination is documented in the board minutes. The process was last conducted in 2023 for the school Directors. The Directors makes recommendations to the Board for other staff based upon annual performance reviews and comparative salary information from other Minnesota charter schools. The Board determines staff compensation as part of the budget process. This process was last conducted in 2023 for all other employees.”

Form 990, Part VI, Section C, Line 19

“Documents are public and documents available upon request.”

Filing and Contact Details

Filer

Filer Name
Level Up Academy
EIN
46-4156040
Phone
6514085559
Address
East 2600 County Road E, White Bear Lake, MN 55110

Signing Officer

Name
Daniel Juhlke
Title
Executive Director
Phone
6514085559
Signed
2024-05-15
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Daniel Juhlke
Formed
2013
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
3
Employees
42
Volunteers
10

Preparer

Firm
Robert Reese Procaccini CPA
Address
2489 Rice Street, Roseville, MN 55113
Preparer
Robert Procaccini
Phone
6513092233
Supplemental Narrative

Financial Statement Notes

Schedule D, Part I, Line 2

“Income taxes the charter school is exempt from under section 501c(3) of IRS code. The charter is not a private foundation and contributions qualify as tax deductions by the contributor. The charter has been evaluated for uncertain tax positions and the management has determined that there are no uncertain tax positions as of June 30, 2022. The charters tax returns are subject to examination by the taxing authorities. Federal tax returns remain open for a possible examination period of three years after the date of the filed returns. During the period ending June 30, 2022, the school has not incurred any interest or penalties on its tax returns.”

Schedule D, Part X, Line 2

“A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the school has no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.”

Raw XML AppendixShowing 400 of 568 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/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt0422835
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt0557606
IRS990/AccountsReceivableGrp/EOYAmt0236
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0By tapping the intrinsic motivation and curiosity of every child, we deliver higher than usual growth.
IRS990/AllOtherContributionsAmt039955
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0Dieci School Finance LLC
IRS990/BooksInCareOfDetail/PhoneNum06513092233
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt02489 Rice Street
IRS990/BooksInCareOfDetail/USAddress/AddressLine2Txt0Suite 202
IRS990/BooksInCareOfDetail/USAddress/CityNm0Roseville
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MN
IRS990/BooksInCareOfDetail/USAddress/ZIPCd055113
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CapStkTrPrinCurrentFundsGrp/BOYAmt00
IRS990/CapStkTrPrinCurrentFundsGrp/EOYAmt00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt01
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt0496564
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0496564
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/ProgramServicesAmt06303
IRS990/ConferencesMeetingsGrp/TotalAmt06303
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0112955
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0451 Lexington Pkwy N Ste 1700
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0St Paul
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0MN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd055104
IRS990/ContractorCompensationGrp/ContractorName/PersonNm0Indigo
IRS990/ContractorCompensationGrp/ServicesDesc0SpEd Director & Services
IRS990/ContriRptFundraisingEventAmt00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt03030697
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt00
IRS990/CYOtherExpensesAmt01693960
IRS990/CYOtherRevenueAmt00
IRS990/CYProgramServiceRevenueAmt048050
IRS990/CYRevenuesLessExpensesAmt0-490576
IRS990/CYSalariesCompEmpBnftPaidAmt01875363
IRS990/CYTotalExpensesAmt03569323
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt03078747
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt00
IRS990/DeferredRevenueGrp/EOYAmt06834
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ProgramServicesAmt0509144
IRS990/DepreciationDepletionGrp/TotalAmt0509144
IRS990/Desc0All children have limitless joyful curiosity and capacity for reaching their potential. Our curriculum will reflect the significant needs of the students from the entire spectrum of learning requirements. Our students will continually "level up." We strive for technology to be in international part of the methods and our curriculum will be aimed at high achievement and best practice aligned to the Minnesota State Standards. The school served 202 students during the fiscal year.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DonatedServicesAndUseFcltsAmt00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt042
IRS990/EmploymentTaxReturnsFiledInd00
IRS990/EngagedInExcessBenefitTransInd00
IRS990/EscrowAccountLiabilityGrp/BOYAmt00
IRS990/EscrowAccountLiabilityGrp/EOYAmt00
IRS990/ExpenseAmt03160630
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FederatedCampaignsAmt00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt063841
IRS990/FeesForServicesAccountingGrp/TotalAmt063841
IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt01749
IRS990/FeesForServicesLegalGrp/TotalAmt01749
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0106274
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0221060
IRS990/FeesForServicesOtherGrp/TotalAmt0327334
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt10
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt20
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt30
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt40
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt50
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt60
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt70
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt80
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt040
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt140
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt240
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt340
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt440
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt540
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt62
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt72
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt82
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt015060
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt114919
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt213586
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt312857
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt46821
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt511330
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/PersonNm0Amber Espinosa
IRS990/Form990PartVIISectionAGrp/PersonNm1Daniel Juhlke
IRS990/Form990PartVIISectionAGrp/PersonNm2Joel Giese
IRS990/Form990PartVIISectionAGrp/PersonNm3Regan Cerza
IRS990/Form990PartVIISectionAGrp/PersonNm4Jennifer Squires
IRS990/Form990PartVIISectionAGrp/PersonNm5Meg Allen
IRS990/Form990PartVIISectionAGrp/PersonNm6Brittany Halverson
IRS990/Form990PartVIISectionAGrp/PersonNm7Wendy Sederstrom
IRS990/Form990PartVIISectionAGrp/PersonNm8Ashley Thoma
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt086870
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt186184
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt271477
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt363378
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt463978
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt545467
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/TitleTxt0Director
IRS990/Form990PartVIISectionAGrp/TitleTxt1Director
IRS990/Form990PartVIISectionAGrp/TitleTxt2Treasurer
IRS990/Form990PartVIISectionAGrp/TitleTxt3Vice Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt4Secretary
IRS990/Form990PartVIISectionAGrp/TitleTxt5Educator Representative
IRS990/Form990PartVIISectionAGrp/TitleTxt6Board Chair
IRS990/Form990PartVIISectionAGrp/TitleTxt7Community Member
IRS990/Form990PartVIISectionAGrp/TitleTxt8Parent Representative
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02013
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingAmt00
IRS990/GainOrLossGrp/OtherAmt00
IRS990/GainOrLossGrp/SecuritiesAmt00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt06
IRS990/GovernmentGrantsAmt02990742
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt03078747
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt03
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt010009
IRS990/InformationTechnologyGrp/ProgramServicesAmt070016
IRS990/InformationTechnologyGrp/TotalAmt080025
IRS990/InsuranceGrp/ProgramServicesAmt017178
IRS990/InsuranceGrp/TotalAmt017178
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt00
IRS990/InvestmentsOtherSecuritiesGrp/EOYAmt00
IRS990/InvestmentsProgramRelatedGrp/BOYAmt00
IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt023
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0871969
IRS990/LandBldgEquipBasisNetGrp/BOYAmt017134860
IRS990/LandBldgEquipBasisNetGrp/EOYAmt016634472
IRS990/LandBldgEquipCostOrOtherBssAmt017506441
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LoansFromOfficersDirectorsGrp/BOYAmt00
IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0By tapping the intrinsic motivation and curiosity of every child, we deliver higher than usual growth.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt00
IRS990/NetAssetsOrFundBalancesBOYAmt0-966700
IRS990/NetAssetsOrFundBalancesEOYAmt0-1457276
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0708858
IRS990/OccupancyGrp/TotalAmt0708858
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt012322
IRS990/OfficeExpensesGrp/ProgramServicesAmt063393
IRS990/OfficeExpensesGrp/TotalAmt075715
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0609046
IRS990/OtherAssetsTotalGrp/EOYAmt0636655
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt011578
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0132642
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0144220
IRS990/OtherExpensesGrp/Desc0Food Service
IRS990/OtherExpensesGrp/Desc1Instructional Materials
IRS990/OtherExpensesGrp/Desc2Loss on Disposal of Capital Assets
IRS990/OtherExpensesGrp/Desc3Pension Expenses per Actuary
IRS990/OtherExpensesGrp/FundraisingAmt00
IRS990/OtherExpensesGrp/FundraisingAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt053586
IRS990/OtherExpensesGrp/ProgramServicesAmt146829
IRS990/OtherExpensesGrp/ProgramServicesAmt23948
IRS990/OtherExpensesGrp/ProgramServicesAmt3-205276
IRS990/OtherExpensesGrp/TotalAmt053586
IRS990/OtherExpensesGrp/TotalAmt146829
IRS990/OtherExpensesGrp/TotalAmt23948
IRS990/OtherExpensesGrp/TotalAmt3-205276
IRS990/OtherLiabilitiesGrp/BOYAmt019014632
IRS990/OtherLiabilitiesGrp/EOYAmt018848154
IRS990/OtherRevenueTotalAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0177439
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt0834360
IRS990/OtherSalariesAndWagesGrp/TotalAmt01011799
IRS990/OthNotesLoansReceivableNetGrp/BOYAmt00
IRS990/OthNotesLoansReceivableNetGrp/EOYAmt00
IRS990/PartialLiquidationInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt013173
IRS990/PayrollTaxesGrp/ProgramServicesAmt098563
IRS990/PayrollTaxesGrp/TotalAmt0111736
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt0-710365
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-767912
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt012308
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt098736
IRS990/PensionPlanContributionsGrp/TotalAmt0111044
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0445397
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0657850
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt040
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt05339
IRS990/PrincipalOfficerNm0Daniel Juhlke
IRS990/PriorPeriodAdjustmentsAmt00
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Student Program Fees
IRS990/ProgramServiceRevenueGrp/Desc1Food Service
IRS990/ProgramServiceRevenueGrp/ExclusionAmt00
IRS990/ProgramServiceRevenueGrp/ExclusionAmt10
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt029842
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt118208
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt029842
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt118208
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/ProgramServiceRevenueGrp/UnrelatedBusinessRevenueAmt10
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt02422293
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt01467137
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt019596
IRS990/PYRevenuesLessExpensesAmt0-614718
IRS990/PYSalariesCompEmpBnftPaidAmt01589470
IRS990/PYTotalExpensesAmt03056607
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt02441889
IRS990/RcvblFromDisqualifiedPrsnGrp/BOYAmt00
IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/BOYAmt00
IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt00
IRS990/ReconcilationRevenueExpnssAmt0-490576
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/RelatedOrganizationsAmt00
IRS990/RentalIncomeOrLossGrp/PersonalAmt00
IRS990/RentalIncomeOrLossGrp/RealAmt00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt0-256335
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt0-689364
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0281424
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0320766
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt00
IRS990ScheduleD/BuildingsGrp/DepreciationAmt00
IRS990ScheduleD/BuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt00
IRS990ScheduleD/DonatedServicesUseFcltsAmt00
IRS990ScheduleD/EquipmentGrp/BookValueAmt069229
IRS990ScheduleD/EquipmentGrp/DepreciationAmt033313
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0102542
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt03569323
IRS990ScheduleD/FederalIncomeTaxLiabilityAmt00
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/InvestmentExpensesNotIncld2Amt00
IRS990ScheduleD/InvestmentExpensesNotIncldAmt00
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt00
IRS990ScheduleD/LossesReportedAmt00
IRS990ScheduleD/NetUnrealizedGainsInvstAmt00
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0636655
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred Outflows - Pensions
IRS990ScheduleD/OtherExpensesIncludedAmt00
IRS990ScheduleD/OtherExpensesNotIncludedAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt016565243
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0838656
IRS990ScheduleD/OtherLandBuildingsGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt017403899
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt01161083
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1284687
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt217402384
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Net Pension Liability
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Deferred Inflows - Pensions
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Lease Liability
IRS990ScheduleD/OtherRevenueAmt00
IRS990ScheduleD/OtherRevenuesNotIncludedAmt00
IRS990ScheduleD/PriorYearAdjustmentsAmt00
IRS990ScheduleD/RecoveriesPriorYearGrantsAmt00
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt03078747
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0Income taxes the charter school is exempt from under section 501c(3) of IRS code. The charter is not a private foundation and contributions qualify as tax deductions by the contributor. The charter has been evaluated for uncertain tax positions and the management has determined that there are no uncertain tax positions as of June 30, 2022. The charters tax returns are subject to examination by the taxing authorities. Federal tax returns remain open for a possible examination period of three years after the date of the filed returns. During the period ending June 30, 2022, the school has not incurred any interest or penalties on its tax returns.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1A tax expense or benefit from an uncertain income tax position (including tax-exempt status) may be recognized only when it is more likely than not that the position will be sustained upon examination by taxing authorities. Management believes the school has no uncertain income tax positions that would result in an accrual, expense or benefit under the more likely than not standard.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule D, Part I, Line 2
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule D, Part X, Line 2
IRS990ScheduleD/TotalBookValueLandBuildingsAmt016634472
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0636655
IRS990ScheduleD/TotalExpensesPerForm990Amt03569323
IRS990ScheduleD/TotalLiabilityAmt018848154

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$18,255,318
Liabilities
$19,712,594
Net assets
-$1,457,276
Revenue
$3,078,747
Expenses
$3,569,323
Net income
-$490,576
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$17.9$19.7$1.79$3.97$4.30$0.34
2023Detailed filing. Detailed filing data is available for this year.$18.3$19.7$1.46$3.08$3.57$0.49
2022Detailed filing. Detailed filing data is available for this year.$18.5$19.4$0.97$2.44$3.06$0.61
2021Detailed filing. Detailed filing data is available for this year.$1.73$2.08$0.35$2.40$2.38$0.02
2020Detailed filing. Detailed filing data is available for this year.$1.98$2.35$0.38$2.10$2.28$0.18
2019Detailed filing. Detailed filing data is available for this year.$1.91$2.10$0.19$1.97$1.75$0.22
2018Detailed filing. Detailed filing data is available for this year.$1.72$2.13$0.41$1.74$2.09$0.35
2017Detailed filing. Detailed filing data is available for this year.$1.73$1.79$0.06$1.65$1.76$0.10
2016Detailed filing. Detailed filing data is available for this year.$0.28$0.23$0.04$1.11$1.07$0.04
2015Detailed filing. Detailed filing data is available for this year.$0.04$0.04$0.00$0.11$0.11$0.00