Civic Intelligence

Oshki Ogimaag Charter School

990 • Fiscal year 2015 • EIN 80-0272550

Jul 01, 2014 to Jun 30, 2015 • Filed on Jan 12, 2016

73 Upper Road PO Box 320Grand Portage, MN 55605

(218) 475-2812

Siviq Scores

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

Liabilities / Assets

90th percentile

0.78x

Higher debt load relative to assets than 90% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Liabilities / Revenue

86th percentile

0.68x

Higher debt load relative to revenue than 86% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Net Margin

78th percentile

20%

Higher net margin than 78% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Top Officer Pay

69th percentile

$55,770

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 6.5% of source-year revenue.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2015

Asset Growth

83rd percentile

27%

Faster asset growth than 83% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Revenue Growth

68th percentile

15%

Faster revenue growth than 68% of similar nonprofits.

2015 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2014 to 2015

Assets

Up

$753,633

Up $161,600 (+27%) from 2014

Net Assets

Down

$163,579

Down $252,456 (-61%) from 2014

Liabilities

Up

$590,054

Up $414,056 (+235%) from 2014

Revenue

Up

$862,417

Up $109,483 (+15%) from 2014

Expenses

Down

$693,457

Down $7,272 (-1.0%) from 2014

Net Income

Up

$168,960

Up $116,755 (+224%) from 2014

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0-$500KAssets 2010: $261,814Liabilities 2010: $269,618Net Assets 2010: -$7,8042010Assets 2011: $304,106Liabilities 2011: $263,635Net Assets 2011: $40,4712011Assets 2012: $268,245Liabilities 2012: $226,324Net Assets 2012: $41,9212012Assets 2013: $534,169Liabilities 2013: $170,339Net Assets 2013: $363,8302013Assets 2014: $592,033Liabilities 2014: $175,998Net Assets 2014: $416,0352014Assets 2015: $753,633Liabilities 2015: $590,054Net Assets 2015: $163,5792015Assets 2016: $786,371Liabilities 2016: $594,137Net Assets 2016: $192,2342016Assets 2017: $1,402,677Liabilities 2017: $1,373,247Net Assets 2017: $29,4302017Assets 2018: $1,209,827Liabilities 2018: $1,288,305Net Assets 2018: -$78,4782018Assets 2019: $1,086,091Liabilities 2019: $1,023,793Net Assets 2019: $62,2982019Assets 2020: $911,794Liabilities 2020: $906,575Net Assets 2020: $5,2192020Assets 2021: $897,051Liabilities 2021: $784,119Net Assets 2021: $112,9322021Assets 2022: $1,067,873Liabilities 2022: $774,305Net Assets 2022: $293,5682022Assets 2023: $1,159,099Liabilities 2023: $648,339Net Assets 2023: $510,7602023Assets 2024: $1,054,836Liabilities 2024: $571,619Net Assets 2024: $483,2172024Assets 2025: $886,871Liabilities 2025: $584,663Net Assets 2025: $302,2082025

Highlighted filing

2015

Assets$753,633
Liabilities$590,054
Net Assets$163,579

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2010: $781,5212010Revenue 2011: $661,118Expenses 2011: $612,843Net Income 2011: $48,2752011Expenses 2012: $640,2712012Expenses 2013: $700,6102013Revenue 2014: $752,934Expenses 2014: $700,729Net Income 2014: $52,2052014Revenue 2015: $862,417Expenses 2015: $693,457Net Income 2015: $168,9602015Revenue 2016: $701,588Expenses 2016: $672,933Net Income 2016: $28,6552016Revenue 2017: $644,803Expenses 2017: $807,607Net Income 2017: -$162,8042017Revenue 2018: $644,780Expenses 2018: $752,688Net Income 2018: -$107,9082018Revenue 2019: $684,804Expenses 2019: $544,028Net Income 2019: $140,7762019Revenue 2020: $632,671Expenses 2020: $689,750Net Income 2020: -$57,0792020Revenue 2021: $808,271Expenses 2021: $700,558Net Income 2021: $107,7132021Revenue 2022: $866,393Expenses 2022: $685,757Net Income 2022: $180,6362022Revenue 2023: $811,922Expenses 2023: $594,730Net Income 2023: $217,1922023Revenue 2024: $733,038Expenses 2024: $760,581Net Income 2024: -$27,5432024Revenue 2025: $679,781Expenses 2025: $860,790Net Income 2025: -$181,0092025

Highlighted filing

2015

Revenue$862,417
Expenses$693,457
Net Income$168,960
Jump To
Filing Snapshot
Filing Period
Jul 1, 2014 to Jun 30, 2015
Signed
Jan 12, 2016
Return Version
2014v6.0
Gross Receipts
$862,417
Mission and Program Overview

Mission

To create a learning environment of excellence based on traditional teachings. Prepare students to become lifelong learners that reach their full potential; preserve the anishinaabe language and culture; and contribute to the wellness of future generations.

Oshki ogimaag community school's mission is to create a k-6 learning environment of excellence based on traditional teachings. Rooted in the anishinaabe culture and language within a technological setting we will prepare students through hands on, community based projects to become lifelong learners that reach their personal and academic potential; preserve the anishinaabe language and culture; and contribute to the wellness of future generations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments-$306,291-
Cash and Non-Interest-Bearing Accounts$435,382$232,775▼ $202,607
Land, Buildings, and Equipment, Net$68,953$72,893▲ $3,940
Pledges and Grants Receivable$71,027$20,142▼ $50,885
Prepaid Expenses and Deferred Charges$16,185$14,678▼ $1,507
Inventories for Sale or Use$486$809▲ $323
Accounts Receivable$0$57▲ $57
Total Assets$592,033$753,633▲ $161,600
Other Assets Total$0$105,988▲ $105,988
Liabilities
Other Liabilities$0$529,118▲ $529,118
Mortgage Notes Payable Secured by Investment Property$150,000$0▼ $150,000
Accounts Payable and Accrued Expenses$25,998$60,936▲ $34,938
Total Liabilities$175,998$590,054▲ $414,056
Net Assets / Fund Balance
Unrestricted Net Assets$411,559$162,705▼ $248,854
Temporarily Rstr Net Assets$4,476$874▼ $3,602
Total Net Assets Fund Balance$416,035$163,579▼ $252,456
Total Liabilities and Net Assets / Fund Balance$592,033$753,633▲ $161,600

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,893$87,932$160,825
Other Assets Org$105,988--
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Anna DeschampeDirectorFT$52,000$3,770$55,770
Keith BergeronChairpersonFT$38,804$6,346$45,150
Carmen KeyportBusiness ManagerFT$37,958$2,752$40,710

Board Members and Trustees

NameTitle
Allan AubidMember
John MorrinMember
Leslie OlsonMember
Stacey SpryMember
Amber PfeilSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$852,291
Program Service Revenue
$9,227
Investment Income
$899
Other Revenue
$0
All Other Contributions
$58,875
Change in Net Assets
$168,960

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Other Non Cash Contri Table1$75,624Fair Market Value (FMV) of Rent
Other Non Cash Contri Table1$27,712Actual Donor Wages &
Other Non Cash Contri Table1$8,750Estimated Cost Per M
Cars and Other Vehicles1$3,000Estimated Fair Market Value (FMV)
Total Noncash Contributions4$115,086-

Audited Revenue Reconciliation

Revenue per Audited Statements
$862,417
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$115,086
Total Revenue per Audited Statements
$977,503
Total Revenue per Form 990
$862,417
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$496,107
Other Expenses$197,350
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$231,660$32,691-$264,351
Current Officers, Directors, Trustees, and Key Employees$44,434$93,489-$137,923
Fees for Services Other$49,873$36,862-$86,735
Other Employee Benefits$26,347$8,014-$34,361
Payroll Taxes$25,193$6,950-$32,143
Pension Plan Contributions$23,976$3,353-$27,329
Fees for Services Accounting$24,440--$24,440
Depreciation Depletion$18,397--$18,397
Insurance-$9,876-$9,876
Travel$6,326$1,574-$7,900
Occupancy$368$7,011-$7,379
Other Expenses$39,107$25-$25
Total Functional Expenses$490,121$203,336$0$693,457

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$808,543
Expenses per Audited Statements$693,457
Total Expenses per Form 990$693,457
Expenses Not Reported on Form 990$115,086
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 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$409,349
Deferred Inflows of Resources$119,769
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
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 4

The school made the following changes to its organizational by-laws during the fiscal year ended 6/30/15. 1. Updated it's mission statement: see page 2, part iii, line 1 and explanation above continued from form 990, part i, line 1. 2. Voting memership criteria: change defined who is considered a volunteer and included caregivers in the definition of a family. 3. Definition of a quorum: change reduced the quorum percentage from 20% to 10%. This refers to a quorum of the membership, not the board. Membership is defined as school enrollee members, employee members, and community members. 4. Board composition was changed from five members to four-seven members in an effort to increase the size of the school board.

Form 990, Part VI, Section B, Line 11

Form 990, part vi, section b, line 11: the accountants prepare the 990 and present it to the board of directors, which, after discussion, approves and signs it.

Form 990, Part VI, Section C, Line 19

Form 990, part vi, section c, line 18: the information is available to the public upon request at the organizations's physical location.

Filing and Contact Details

Filer

Filer Name
Oshki Ogimaag Charter School
EIN
80-0272550
Phone
2184752812
Address
73 UPPER ROAD PO BOX 320, GRAND PORTAGE, MN 55605

Signing Officer

Name
Keith Bergeron
Title
Chairperson
Phone
2184752812
Signed
2016-01-12
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Keith Bergeron
Formed
2008
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
3
Employees
23
Volunteers
0

Preparer

Firm
Miller Mcdonald Inc
Address
PO BOX 486, BEMIDJI, MN 56619-0486
Preparer
James Aylesworth
Phone
2187516300
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Fees for services: program service expenses 0. Management and general expenses 36,862. Fundraising expenses 0. Total expenses 36,862. Special education: program service expenses 49,873. Management and general expenses 0. Fundraising expenses 0. Total expenses 49,873.

FORM 990, PART XI, LINE 8:

Effective july 1, 2014, the school implemented gasb statement no. 68, accounting and financial reporting for pensions and gasb statement no. 71, pension transition for contributions made subsequent to measurement date. As a result of this implementation, the school has restated previously reported net position on part xi decreasing it $421,416 from $416,035 to $(5,381).

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IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06950
IRS990/PayrollTaxesGrp/ProgramServicesAmt025193
IRS990/PayrollTaxesGrp/TotalAmt032143
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt03353
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt023976
IRS990/PensionPlanContributionsGrp/TotalAmt027329
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt071027
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt020142
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt016185
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt014678
IRS990/PrincipalOfficerNm0KEITH BERGERON
IRS990/PriorPeriodAdjustmentsAmt0-421416
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1722210
IRS990/ProgramServiceRevenueGrp/Desc0FEES FROM PATRONS
IRS990/ProgramServiceRevenueGrp/Desc1FOOD SERVICE REVENUE
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt05178
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt14049
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt05178
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt14049
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0744868
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt00
IRS990/PYOtherExpensesAmt0169571
IRS990/PYOtherRevenueAmt01749
IRS990/PYProgramServiceRevenueAmt06317
IRS990/PYRevenuesLessExpensesAmt052205
IRS990/PYSalariesCompEmpBnftPaidAmt0531158
IRS990/PYTotalExpensesAmt0700729
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0752934
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0168960
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt09227
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0306291
IRS990ScheduleA/SchoolInd0X
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/DonatedServicesAndUseFcltsAmt0115086
IRS990ScheduleD/DonatedServicesUseFcltsAmt0115086
IRS990ScheduleD/EquipmentGrp/BookValueAmt072893
IRS990ScheduleD/EquipmentGrp/DepreciationAmt087932
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0160825
IRS990ScheduleD/ExpensesNotReportedAmt0115086
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt0693457
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0105988
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED OUTFLOWS OF RESOURCES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0409349
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt1119769
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1DEFERRED INFLOWS OF RESOURCES
IRS990ScheduleD/RevenueNotReportedAmt0115086
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt0862417
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072893
IRS990ScheduleD/TotalBookValueOtherAssetsAmt0105988
IRS990ScheduleD/TotalExpensesPerForm990Amt0693457
IRS990ScheduleD/TotalLiabilityAmt0529118
IRS990ScheduleD/TotalRevenuePerForm990Amt0862417
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0977503
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0808543
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/ExplanationTxt0THE SCHOOL'S NON-DISCRIMINATORY POLICY IS AVAILABLE ON ITS APPLICATION, BROCHURES, WEBSITE AND ADVERTISEMENTS.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1OSHKI OGIMAAG CHARTER SCHOOL IS A FREE TUITION SCHOOL.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2OSHKI OGIMAAG CHARTER SCHOOL IS A MINNESOTA CHARTER SCHOOL THAT COMPLIES WITH MINNESOTA STATUTE 124D.10. AS SUCH, THE SCHOOL IS RECOGNIZED AS A PUBLIC SCHOOL AND THEREFORE QUALIFIES TO RECEIVE STATE AND FEDERAL AIDS AND GRANTS EITHER DIRECTLY OR INDIRECTLY FROM THE MINNESOTA DEPARTMENT OF EDUCATION, U.S. DEPARTMENT OF EDUCATION, AND OTHER STATE AND FEDERAL AGENCIES.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 4
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd00
IRS990ScheduleM/CarsAndOtherVehiclesGrp/ContributionCnt01
IRS990ScheduleM/CarsAndOtherVehiclesGrp/MethodOfDeterminingRevenuesTxt0ESTIMATED FMV
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NonCashCheckboxInd0X
IRS990ScheduleM/CarsAndOtherVehiclesGrp/NoncashContributionsRptF990Amt03000
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt11
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt21
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc0BUILDING USAGE
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc1HEAD COOK
IRS990ScheduleM/OtherNonCashContriTableGrp/Desc2BUS USAGE
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt0FMV OF RENT
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt1ACTUAL DONOR WAGES &
IRS990ScheduleM/OtherNonCashContriTableGrp/MethodOfDeterminingRevenuesTxt2ESTIMATED COST PER M
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd1X
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd2X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt075624
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt127712
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt28750
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd00
IRS990ScheduleM/ThirdPartiesUsedInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE SCHOOL MADE THE FOLLOWING CHANGES TO ITS ORGANIZATIONAL BY-LAWS DURING THE FISCAL YEAR ENDED 6/30/15. 1. UPDATED IT'S MISSION STATEMENT: SEE PAGE 2, PART III, LINE 1 AND EXPLANATION ABOVE CONTINUED FROM FORM 990, PART I, LINE 1. 2. VOTING MEMERSHIP CRITERIA: CHANGE DEFINED WHO IS CONSIDERED A VOLUNTEER AND INCLUDED CAREGIVERS IN THE DEFINITION OF A FAMILY. 3. DEFINITION OF A QUORUM: CHANGE REDUCED THE QUORUM PERCENTAGE FROM 20% TO 10%. THIS REFERS TO A QUORUM OF THE MEMBERSHIP, NOT THE BOARD. MEMBERSHIP IS DEFINED AS SCHOOL ENROLLEE MEMBERS, EMPLOYEE MEMBERS, AND COMMUNITY MEMBERS. 4. BOARD COMPOSITION WAS CHANGED FROM FIVE MEMBERS TO FOUR-SEVEN MEMBERS IN AN EFFORT TO INCREASE THE SIZE OF THE SCHOOL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990, PART VI, SECTION B, LINE 11: THE ACCOUNTANTS PREPARE THE 990 AND PRESENT IT TO THE BOARD OF DIRECTORS, WHICH, AFTER DISCUSSION, APPROVES AND SIGNS IT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FORM 990, PART VI, SECTION C, LINE 18: THE INFORMATION IS AVAILABLE TO THE PUBLIC UPON REQUEST AT THE ORGANIZATIONS'S PHYSICAL LOCATION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3FEES FOR SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 36,862. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 36,862. SPECIAL EDUCATION: PROGRAM SERVICE EXPENSES 49,873. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,873.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4EFFECTIVE JULY 1, 2014, THE SCHOOL IMPLEMENTED GASB STATEMENT NO. 68, ACCOUNTING AND FINANCIAL REPORTING FOR PENSIONS AND GASB STATEMENT NO. 71, PENSION TRANSITION FOR CONTRIBUTIONS MADE SUBSEQUENT TO MEASUREMENT DATE. AS A RESULT OF THIS IMPLEMENTATION, THE SCHOOL HAS RESTATED PREVIOUSLY REPORTED NET POSITION ON PART XI DECREASING IT $421,416 FROM $416,035 TO $(5,381).
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 4
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 8:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToProxyTaxInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TemporarilyRstrNetAssetsGrp/BOYAmt04476
IRS990/TemporarilyRstrNetAssetsGrp/EOYAmt0874
IRS990/TempOrPermanentEndowmentsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0592033
IRS990/TotalAssetsEOYAmt0753633
IRS990/TotalAssetsGrp/BOYAmt0592033
IRS990/TotalAssetsGrp/EOYAmt0753633
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0852291
IRS990/TotalEmployeeCnt023
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0203336
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0490121
IRS990/TotalFunctionalExpensesGrp/TotalAmt0693457
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0175998
IRS990/TotalLiabilitiesEOYAmt0590054
IRS990/TotalLiabilitiesGrp/BOYAmt0175998
IRS990/TotalLiabilitiesGrp/EOYAmt0590054
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0416035
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0163579
IRS990/TotalOtherCompensationAmt012868
IRS990/TotalProgramServiceExpensesAmt0490121
IRS990/TotalProgramServiceRevenueAmt09227
IRS990/TotalReportableCompFromOrgAmt0128762
IRS990/TotalRevenueGrp/ExclusionAmt0899
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt09227
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0862417
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0592033
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt0753633
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01574
IRS990/TravelGrp/ProgramServicesAmt06326
IRS990/TravelGrp/TotalAmt07900
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UnrestrictedNetAssetsGrp/BOYAmt0411559

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.89$0.58$0.30$0.68$0.86$0.18
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.05$0.57$0.48$0.73$0.76$0.03
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.16$0.65$0.51$0.81$0.59$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.07$0.77$0.29$0.87$0.69$0.18
2021Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.90$0.78$0.11$0.81$0.70$0.11
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.91$0.01$0.63$0.69$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.09$1.02$0.06$0.68$0.54$0.14
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.21$1.29$0.08$0.64$0.75$0.11
2017Detailed filing. Detailed filing data is available for this year.$1.40$1.37$0.03$0.64$0.81$0.16
2016Detailed filing. Detailed filing data is available for this year.$0.79$0.59$0.19$0.70$0.67$0.03
2015Detailed filing. Detailed filing data is available for this year.$0.75$0.59$0.16$0.86$0.69$0.17
2014Detailed filing. Detailed filing data is available for this year.$0.59$0.18$0.42$0.75$0.70$0.05
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.53$0.17$0.36$0.70
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.27$0.23$0.04$0.64
2011Summary only. Only limited summary data is available for this year.$0.30$0.26$0.04$0.66$0.61$0.05
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.26$0.27$0.01$0.78