Civic Intelligence

Prairie Seeds Academy

990 • Fiscal year 2016 • EIN 65-1216244

Jul 01, 2015 to Jun 30, 2016 • Filed on May 11, 2017

Organization Profilewww.psak12.org
6200 W Broadway Ave NBrooklyn Park, MN 55428

(763) 450-1388

Siviq Scores

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

Liabilities / Assets

76th percentile

0.57x

Higher debt load relative to assets than 76% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Liabilities / Revenue

66th percentile

0.49x

Higher debt load relative to revenue than 66% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Net Margin

67th percentile

7.9%

Higher net margin than 67% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Top Officer Pay

40th percentile

$148,310

Higher top officer pay than 40% of similar nonprofits.

Top officer pay equals 1.5% of source-year revenue.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Source year 2016

Asset Growth

79th percentile

13%

Faster asset growth than 79% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Revenue Growth

59th percentile

6.0%

Faster revenue growth than 59% of similar nonprofits.

2016 filings • 501(c)3 • $10M-$25M nonprofits • Annualized from 2015 to 2016

Balance Sheet
Liabilities / Assets76th percentile

Assets

Up

$8,726,799

Up $1,002,953 (+13%) from 2015

Net Assets

Up

$3,771,259

Up $802,120 (+27%) from 2015

Liabilities

Up

$4,955,540

Up $200,833 (+4.2%) from 2015

Revenue And Expenses
Liabilities / Revenue66th percentileNet Margin67th percentile

Revenue

Up

$10,111,302

Up $574,627 (+6.0%) from 2015

Expenses

Up

$9,309,182

Up $1,035,085 (+13%) from 2015

Net Income

Down

$802,120

Down $460,458 (-36%) from 2015

Historical Trend

Balance Sheet Trend

Asset Growth79th percentile

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

$20M$15M$10M$5.0M$0Assets 2011: $3,533,614Liabilities 2011: $443,055Net Assets 2011: $3,090,5592011Assets 2012: $4,645,151Liabilities 2012: $533,908Net Assets 2012: $4,111,2432012Assets 2013: $5,042,581Liabilities 2013: $448,793Net Assets 2013: $4,593,7882013Assets 2014: $6,031,722Liabilities 2014: $658,435Net Assets 2014: $5,373,2872014Assets 2015: $7,723,846Liabilities 2015: $4,754,707Net Assets 2015: $2,969,1392015Assets 2016: $8,726,799Liabilities 2016: $4,955,540Net Assets 2016: $3,771,2592016Assets 2017: $17,022,411Liabilities 2017: $14,698,279Net Assets 2017: $2,324,1322017Assets 2018: $14,909,693Liabilities 2018: $14,417,665Net Assets 2018: $492,0282018Assets 2019: $12,622,903Liabilities 2019: $11,221,984Net Assets 2019: $1,400,9192019Assets 2020: $12,037,545Liabilities 2020: $11,358,532Net Assets 2020: $679,0132020Assets 2021: $11,928,237Liabilities 2021: $9,859,457Net Assets 2021: $2,068,7802021Assets 2022: $11,990,647Liabilities 2022: $9,757,876Net Assets 2022: $2,232,7712022Assets 2023: $12,325,252Liabilities 2023: $9,549,696Net Assets 2023: $2,775,5562023

Highlighted filing

2016

Assets$8,726,799
Liabilities$4,955,540
Net Assets$3,771,259
Open 2016 Filing

Operations Trend

Revenue Growth59th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2011: $7,010,8542011Revenue 2012: $8,582,354Expenses 2012: $7,561,670Net Income 2012: $1,020,6842012Revenue 2013: $8,459,056Expenses 2013: $7,976,511Net Income 2013: $482,5452013Revenue 2014: $8,998,241Expenses 2014: $8,218,742Net Income 2014: $779,4992014Revenue 2015: $9,536,675Expenses 2015: $8,274,097Net Income 2015: $1,262,5782015Revenue 2016: $10,111,302Expenses 2016: $9,309,182Net Income 2016: $802,1202016Revenue 2017: $10,306,606Expenses 2017: $11,753,733Net Income 2017: -$1,447,1272017Revenue 2018: $10,745,743Expenses 2018: $12,577,847Net Income 2018: -$1,832,1042018Revenue 2019: $10,316,989Expenses 2019: $9,408,098Net Income 2019: $908,8912019Revenue 2020: $11,148,868Expenses 2020: $11,870,774Net Income 2020: -$721,9062020Revenue 2021: $14,361,129Expenses 2021: $12,971,362Net Income 2021: $1,389,7672021Revenue 2022: $13,475,629Expenses 2022: $13,311,638Net Income 2022: $163,9912022Revenue 2023: $14,073,551Expenses 2023: $13,530,766Net Income 2023: $542,7852023

Highlighted filing

2016

Revenue$10,111,302
Expenses$9,309,182
Net Income$802,120
Open 2016 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2015 to Jun 30, 2016
Signed
May 11, 2017
Return Version
2015v3.0
Gross Receipts
$10,111,302
Mission and Program Overview

Mission

Provide educational programs for grades k-12 in compliance with minnesota public education.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$5,051,776$5,511,116▲ $459,340
Cap Stk Tr Prin Current Funds$1,925,252$2,475,005▲ $549,753
Land, Buildings, and Equipment, Net$1,043,887$1,296,254▲ $252,367
Pd in Cap Srpls Land Bldg Eqp Fund$1,043,887$1,296,254▲ $252,367
Accounts Receivable$1,033,333$1,181,212▲ $147,879
Prepaid Expenses and Deferred Charges$57,545$30,419▼ $27,126
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$7,723,846$8,726,799▲ $1,002,953
Other Assets Total$537,305$707,798▲ $170,493
Liabilities
Other Liabilities$4,300,778$4,399,343▲ $98,565
Accounts Payable and Accrued Expenses$453,929$556,197▲ $102,268
Total Liabilities$4,754,707$4,955,540▲ $200,833
Net Assets / Fund Balance
Total Net Assets Fund Balance$2,969,139$3,771,259▲ $802,120
Total Liabilities and Net Assets / Fund Balance$7,723,846$8,726,799▲ $1,002,953

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$798,683$1,279,171$2,077,854
Leasehold Improvements$307,519$209,105$516,624
Buildings$190,052$33,908$223,960
Other Assets Org$707,798--
Compensation and Service Providers
Top Officer Pay40th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Choua YangPrincipalFT$122,614$25,696$148,310
Cha Ger YangCEOFT$121,930$22,176$144,106
Melinda HansenTreasurer/TeacherFT$48,858$11,486$60,344
Jeffery CulpMember/TeacherFT$41,765$7,623$49,388

Board Members and Trustees

NameTitle
Felicia PerryVice Chair/Parent
Doua LeeBoard Member/Community Member
Xee VueSecretary/Parent
Tzianeng VangTreasurer/Community Member

Highest Paid Contractors

ContractorServicesLocationCompensation
CKC Good FoodCatered mealsPO Box 43419, Minneapolis, MN 55443$458,571
American Student TransportationTransportation11800 95th Avenue North, Maple Grove, MN 55369$310,860
Teaching Temps IncSubstitute Services4050 Olson Memorial Mwy Suite 405, Minneapolis, MN 55422$138,370
Priority One TechnologiesIT Support Services1171 Jackson Street, St Paul, MN 55117$130,468
Beltz Kes Darling and AssociatesFinancial Management and Payroll Service22488 Chippendale Avenue, Farmington, MN 55024$113,640
Revenue and Support

Revenue Composition

Contributions and Grants
$1,294,842
Program Service Revenue
$8,816,460
Investment Income
$0
Other Revenue
$0
All Other Contributions
$600
Change in Net Assets
$802,120

Audited Revenue Reconciliation

Revenue per Audited Statements
$8,357,834
Revenue Not Reported on Financial Statements
$1,753,468
Revenue Not Reported on Form 990
$1,763,417
Other Revenue Adjustments
$1,753,468
Total Revenue per Audited Statements
$10,121,251
Total Revenue per Form 990
$10,111,302
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,852,344
Other Expenses$4,456,838
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,240,782$277,106-$3,517,888
Occupancy$2,206,732$453-$2,207,185
Other Employee Benefits$304,456$122,665-$427,121
Office Expenses$379,282$47,045-$426,327
Fees for Services Other$324,575$40,349-$364,924
Current Officers, Directors, Trustees, and Key Employees$94,378$249,663-$344,041
Payroll Taxes$249,217$32,955-$282,172
Pension Plan Contributions$245,782$35,340-$281,122
Depreciation Depletion$214,246$4,640-$218,886
Fees for Services Accounting-$127,099-$127,099
Information Technology$68,493$1,002-$69,495
Other Expenses$63,704--$63,704
Insurance$90$50,402-$50,492
Payments to Affiliates$18,717$25,862-$44,579
Conferences and Meetings$34,232$885-$35,117
Fees for Services Legal-$32,120-$32,120
Travel$3,685--$3,685
Total Functional Expenses$8,261,596$1,047,586$0$9,309,182

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Form 990$9,309,182
Total Expenses per Audited Statements$8,678,599
Expenses per Audited Statements$7,555,714
Expenses Not Reported on Financial Statements$1,753,468
Other Expense Adjustments$1,753,468
Expenses Not Reported on Form 990$1,122,885
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net pension liability - TRA$2,752,765
Net pension liability - PERA$834,385
Pension plan deferments - PERA & TRA$627,088
Compensated Absences Payable$185,105
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
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, line 2

“Cha Ger Yang and Choua Yang are both officers and have a family relationship.”

Form 990, Part VI, Section B, line 11

“The Form 990 is prepared by an independent accounting firm. Once the form is completed, it is given to the CEO and financial manager for review before it is signed and filed. The entire board does not review the 990 prior to being filed.”

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

“Board members are required to annually report any potential conflicts of interest that may occur. Any potential conflicts are identified and resolved.”

Form 990, Part VI, Section B, line 15

“Annual market rate analysis is used to determine appropriate compensation.”

Form 990, Part VI, Section C, line 19

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

Form 990, Part VI, Section A, Line 1B

“INDEPENDENT BOARD MEMBERS Several members of the board are teachers at the school. Minnesota State Statute 124D.10 Subd. 4(g) requires the board to have at least one member that is an employee/contracted teacher.”

Filing and Contact Details

Filer

Filer Name
Prairie Seeds Academy
EIN
65-1216244
Phone
7634501388
Address
6200 W Broadway Ave N, Brooklyn Park, MN 55428

Signing Officer

Name
Ger Cha Yang
Title
CEO
Phone
7634501388
Signed
2017-05-11
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Cha Ger Yang
Formed
2004
Legal Domicile
Mn
Voting Board Members
8
Independent Board Members
4
Employees
141
Volunteers
25

Preparer

Firm
Malloy Montague Karnowski Radosevich
Address
5353 Wayzata Blvd Suite 410, Minneapolis, MN 55416
Preparer
Thomas A Karnowski
Phone
9525450424
Supplemental Narrative

Additional Explanations

Form 990, Part XII, Line 2C:

“AUTHORIZER: The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2015 was Audubon Center of the North Woods.”

Related Organization

“Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and transactions noted.”

Independent Auditor

“The financial statements are prepared by an independent accounting firm. The statements are reviewed and approved by the board before being issued. This process is the same as last year.”

Financial Statement Notes

Part X, Line 2:

“The Academy is exempt from federal and state income taxes under Internal Revenue Service Code Section 501(c)(3). The Academy is subject to tax on income from any unrelated business. The Academy and the Building Company are subject to recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Academy and the Building Company have analyzed tax positions taken for filing with the Internal Revenue Service and the state jurisdiction where it operates. The Academy and the Building Company believe that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse effect on the Academy and the Building Companys financial condition, results of operations, or cash flows. Accordingly, the Academy and the Building Company have not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016.”

Part XI, Line 2D - Other Adjustments:

“Revenue reported by related party - PSA Building Company 1,763,417.”

Part XI, Line 4B - Other Adjustments:

“Rent received from related party netted in financial statements 1,753,468.”

Part XII, Line 2D - Other Adjustments:

“Expenses reported by related party - PSA Building Company 1,122,885.”

Part XII, Line 4B - Other Adjustments:

“Rent paid to related party netted in financial statements 1,753,468.”

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IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/TitleTxt0Board Member/Community Member
IRS990/Form990PartVIISectionAGrp/TitleTxt1Secretary/Parent
IRS990/Form990PartVIISectionAGrp/TitleTxt2Member/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt3Treasurer/Teacher
IRS990/Form990PartVIISectionAGrp/TitleTxt4Vice Chair/Parent
IRS990/Form990PartVIISectionAGrp/TitleTxt5CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt6Principal
IRS990/Form990PartVIISectionAGrp/TitleTxt7Treasurer/Community Member
IRS990/Form990ProvidedToGvrnBodyInd00
IRS990/FormationYr02004
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd00
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt08
IRS990/GovernmentGrantsAmt01294242
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt010111302
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt04
IRS990/IndivRcvdGreaterThan100KCnt02
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt01002
IRS990/InformationTechnologyGrp/ProgramServicesAmt068493
IRS990/InformationTechnologyGrp/TotalAmt069495
IRS990/InsuranceGrp/ManagementAndGeneralAmt050402
IRS990/InsuranceGrp/ProgramServicesAmt090
IRS990/InsuranceGrp/TotalAmt050492
IRS990/InvestmentInJointVentureInd00
IRS990/IRPDocumentCnt012
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01522184
IRS990/LandBldgEquipBasisNetGrp/BOYAmt01043887
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01296254
IRS990/LandBldgEquipCostOrOtherBssAmt02818438
IRS990/LegalDomicileStateCd0MN
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0at times ovder The mission of Prairie Seeds Academy is to provide quality, relevant and multicultural education for all children. Therefore, the school will continuously promote the collaborative efforts and opportunities between children, parents, teachers, and the community.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt02969139
IRS990/NetAssetsOrFundBalancesEOYAmt03771259
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt0453
IRS990/OccupancyGrp/ProgramServicesAmt02206732
IRS990/OccupancyGrp/TotalAmt02207185
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt047045
IRS990/OfficeExpensesGrp/ProgramServicesAmt0379282
IRS990/OfficeExpensesGrp/TotalAmt0426327
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrgDoesNotFollowSFAS117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt0537305
IRS990/OtherAssetsTotalGrp/EOYAmt0707798
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0122665
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0304456
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0427121
IRS990/OtherExpensesGrp/Desc0Food
IRS990/OtherExpensesGrp/Desc1Transportation
IRS990/OtherExpensesGrp/Desc2Field Trips
IRS990/OtherExpensesGrp/ProgramServicesAmt0590634
IRS990/OtherExpensesGrp/ProgramServicesAmt1222591
IRS990/OtherExpensesGrp/ProgramServicesAmt263704
IRS990/OtherExpensesGrp/TotalAmt0590634
IRS990/OtherExpensesGrp/TotalAmt1222591
IRS990/OtherExpensesGrp/TotalAmt263704
IRS990/OtherLiabilitiesGrp/BOYAmt04300778
IRS990/OtherLiabilitiesGrp/EOYAmt04399343
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0277106
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03240782
IRS990/OtherSalariesAndWagesGrp/TotalAmt03517888
IRS990/PartialLiquidationInd00
IRS990/PaymentsToAffiliatesGrp/ManagementAndGeneralAmt025862
IRS990/PaymentsToAffiliatesGrp/ProgramServicesAmt018717
IRS990/PaymentsToAffiliatesGrp/TotalAmt044579
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt032955
IRS990/PayrollTaxesGrp/ProgramServicesAmt0249217
IRS990/PayrollTaxesGrp/TotalAmt0282172
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt01043887
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt01296254
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt035340
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0245782
IRS990/PensionPlanContributionsGrp/TotalAmt0281122
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt057545
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt030419
IRS990/PrincipalOfficerNm0Cha Ger Yang
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0Federal and State Sources
IRS990/ProgramServiceRevenueGrp/Desc1Other Educational Purposes
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt08751261
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt165199
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt08751261
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt165199
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt01327174
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt025
IRS990/PYOtherExpensesAmt04127359
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt08209476
IRS990/PYRevenuesLessExpensesAmt01262578
IRS990/PYSalariesCompEmpBnftPaidAmt04146738
IRS990/PYTotalExpensesAmt08274097
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt09536675
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0802120
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd01
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt08816460
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt00
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt00
IRS990ScheduleA/SchoolInd0X
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0190052
IRS990ScheduleD/BuildingsGrp/DepreciationAmt033908
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0223960
IRS990ScheduleD/EquipmentGrp/BookValueAmt0798683
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01279171
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt02077854
IRS990ScheduleD/ExpensesNotReportedAmt01122885
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt01753468
IRS990ScheduleD/ExpensesSubtotalAmt07555714
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0307519
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0209105
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0516624
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0707798
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Pension plan deferments - PERA & TRA
IRS990ScheduleD/OtherExpensesIncludedAmt01122885
IRS990ScheduleD/OtherExpensesNotIncludedAmt01753468
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0185105
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1834385
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt22752765
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt3627088
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Compensated Absences Payable
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net pension liability - PERA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2Net pension liability - TRA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc3Pension plan deferments - PERA & TRA
IRS990ScheduleD/OtherRevenueAmt01763417
IRS990ScheduleD/OtherRevenuesNotIncludedAmt01753468
IRS990ScheduleD/RevenueNotReportedAmt01763417
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt01753468
IRS990ScheduleD/RevenueSubtotalAmt08357834
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Academy is exempt from federal and state income taxes under Internal Revenue Service Code Section 501(c)(3). The Academy is subject to tax on income from any unrelated business. The Academy and the Building Company are subject to recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) Accounting Standards Codification 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes). Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more-likely-than-not be sustained upon examination by taxing authorities. The Academy and the Building Company have analyzed tax positions taken for filing with the Internal Revenue Service and the state jurisdiction where it operates. The Academy and the Building Company believe that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse effect on the Academy and the Building Companys financial condition, results of operations, or cash flows. Accordingly, the Academy and the Building Company have not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2016.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Revenue reported by related party - PSA Building Company 1,763,417.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Rent received from related party netted in financial statements 1,753,468.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt3Expenses reported by related party - PSA Building Company 1,122,885.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt4Rent paid to related party netted in financial statements 1,753,468.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc3Part XII, Line 2d - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc4Part XII, Line 4b - Other Adjustments:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01296254
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0707798
IRS990ScheduleD/TotalExpensesPerForm990Amt09309182
IRS990ScheduleD/TotalLiabilityAmt04399343
IRS990ScheduleD/TotalRevenuePerForm990Amt010111302
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt010121251
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt08678599
IRS990ScheduleE/ComplianceWithRevProc7550Ind01
IRS990ScheduleE/DiscriminateRaceAdmissPlcyInd00
IRS990ScheduleE/DiscriminateRaceAthltProgInd00
IRS990ScheduleE/DiscriminateRaceEducPlcyInd00
IRS990ScheduleE/DiscriminateRaceEmplmFcultyInd00
IRS990ScheduleE/DiscriminateRaceOtherActyInd00
IRS990ScheduleE/DiscriminateRaceSchsInd00
IRS990ScheduleE/DiscriminateRaceStdntsRghtsInd00
IRS990ScheduleE/DiscriminateRaceUseOfFcltsInd00
IRS990ScheduleE/GovernmentFinancialAidRcvdInd01
IRS990ScheduleE/GovernmentFinancialAidRvkdInd00
IRS990ScheduleE/MaintainCpyOfAllSolInd01
IRS990ScheduleE/MaintainCpyOfBrochuresEtcInd01
IRS990ScheduleE/MaintainRacialCompRecsInd01
IRS990ScheduleE/MaintainScholarshipsRecsInd01
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd01
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0Nondiscrimination policy is included in registration materials
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1The Academy receives state and federal aid for the purpose of educating students.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Cha Ger Yang and Choua Yang are both officers and have a family relationship.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The Form 990 is prepared by an independent accounting firm. Once the form is completed, it is given to the CEO and financial manager for review before it is signed and filed. The entire board does not review the 990 prior to being filed.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2Board members are required to annually report any potential conflicts of interest that may occur. Any potential conflicts are identified and resolved.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Annual market rate analysis is used to determine appropriate compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5AUTHORIZER: The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2015 was Audubon Center of the North Woods.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and transactions noted.

Document Assets

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Filings

Displayed year

2016 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$8,726,799
Liabilities
$4,955,540
Net assets
$3,771,259
Revenue
$10,111,302
Expenses
$9,309,182
Net income
$802,120
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Summary only. Only limited summary data is available for this year.$12.3$9.55$2.78$14.1$13.5$0.54
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$12.0$9.76$2.23$13.5$13.3$0.16
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$11.9$9.86$2.07$14.4$13.0$1.39
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.0$11.4$0.68$11.1$11.9$0.72
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$12.6$11.2$1.40$10.3$9.41$0.91
2018Facts available. Structured filing facts are available, but richer extracted sections are limited.$14.9$14.4$0.49$10.7$12.6$1.83
2017Summary only. Only limited summary data is available for this year.$17.0$14.7$2.32$10.3$11.8$1.45
2016Detailed filing. Detailed filing data is available for this year.$8.73$4.96$3.77$10.1$9.31$0.80
2015Detailed filing. Detailed filing data is available for this year.$7.72$4.75$2.97$9.54$8.27$1.26
2014Detailed filing. Detailed filing data is available for this year.$6.03$0.66$5.37$9.00$8.22$0.78
2013Summary only. Only limited summary data is available for this year.$5.04$0.45$4.59$8.46$7.98$0.48
2012Summary only. Only limited summary data is available for this year.$4.65$0.53$4.11$8.58$7.56$1.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.53$0.44$3.09$7.01