Northstar Christian Academy

“There is no committee with the authority to act on behalf of the governing body.”

“The form 990 is prepared by the oraganzation's outside accountant based on information provided by management (accounting processing is done by 3rd party 3 rivers consultancy that provides all day to day accounting and fractional cfo functions). Once the return is prepared and provided as a draft, any changes identified by the organization are incorporated into the return. The form 990 is then provided to the board members for review prior to filing.”

“The academy's conflict of interest policy covers any director, principal officer, or member of a committee with powers delegated by the board of directors. Each covered person annually signs an acknowledgement and disclosure form that they have received and reviewed a copy of the policy and agreed to comply with its terms and disclosed any interests that may be a proposed transaction with the academy in the upcoming year. In connection with any actual or possible conflict of interest, a covered person must disclose the existence and nature of his or her interest and all material facts to the directors and members of committees with board delegated powers considering the proposed transaction or arrangement. After disclosure of the interest and all material facts, the remaining board members shall decide if a conflict of interest exists and if so, document in the board minutes the conflict and the board awareness/approval of the conflict or plan to remove the conflict.”

“Compensation for the highly compensated director roles are based on information about compensation paid by similarly situated taxable or tax- exempt organizations for similar services, current compensation information compiled by independent parties/board members if available, or actual offers from similarly situated organizations. The information will be reviewed by independent persons approved by the board of directors and/or the board of directors. Reviews will be conducted periodically as needed taking into account years of service, prior experience, and from feedback received.”

“Salary information is obtained through collection from local organizations and/or similar roles in other areas, etc. As available at time of hire in order to determine reasonable salary levels based on reported averages. The organization also takes into account what is fiscally sound and viable for the organization. Compensation management is regularly part of budgeting and ongoing management practices.”

“The organization makes the governing documents, conflicts of interest policy, and financial statements available to the public upon request.”

“Northstar christian academy offers a christian curriculum for its students providing bible and physical education classes through its chapels/discipleship and hockey program and the rest of its curriculum through an arrangement with liberty university which provides online curriculum content required to meet minnesota graduation requirements. Students receive a diploma from northstar christian academy and liberty university when they graduate. Nca exists to develop young athletes to become fully devoted followers of jesus christ with a foundation built on biblical truth, academic advancement and athletic excellence.”

“The organization did not have new programs during the fiscal year but is updating the program service descriptions below from those described in the original filingof the form 1023. 1. School: northstar christian academy offers a christian curriculum, while providing students with the opportunity to embrace the biblical worldview and develop athletes to become fully devoted followers of jesus christ, based on spiritual development, academic advancement and athletic excellence through a biblically based hockey program. In 2024-2025 school year, we had 45 students/players. 2. Sports complex: making available the nca facility that encompasses our christian faith throughout to community organizations and members. 3. Camps: nca offers sports camps that provide players the opportutnity to embrace the biblical worldview and develop athletes to become fully devoted followers of jesus christ.”