Liabilities / Assets
94th percentile
Higher debt load relative to assets than 94% of similar nonprofits.
Phoenix Academy
990 • Fiscal year 2021 • EIN 81-2964842
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
1.00x
Liabilities / Revenue
82nd percentile
Higher debt load relative to revenue than 82% of similar nonprofits.
Net Margin
43rd percentile
Higher net margin than 43% of similar nonprofits.
Top Officer Pay
65th percentile
Higher top officer pay than 65% of similar nonprofits.
Top officer pay equals 5.9% of source-year revenue.
Asset Growth
84th percentile
Faster asset growth than 84% of similar nonprofits.
Revenue Growth
60th percentile
Faster revenue growth than 60% of similar nonprofits.
Balance Sheet
Assets
Up$907,286
Up $277,884 (+44%) from 2020
Net Assets
Up-$1,561
Up $19,390 (+93%) from 2020
Liabilities
Up$908,847
Up $258,494 (+40%) from 2020
Revenue And Expenses
Revenue
Up$1,537,261
Up $282,246 (+22%) from 2020
Expenses
Up$1,402,591
Up $296,229 (+27%) from 2020
Net Income
Down$134,670
Down $13,983 (-9.4%) from 2020
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2020 to Jun 30, 2021
- Signed
- Mar 29, 2022
- Return Version
- 2020v4.2
- Gross Receipts
- $1,540,375
Mission and Program Overview
Mission
The phoenix academy of art and science school program has been developed on research- backed foundational teaching and learning practices and with the intent of offering a curriculum that is more experiential and personally appealing to students. Phoenix academy is a comprehensive tuition-free public k-8 school offering a rigorous academic program while integrating the visual and performing arts. Phoenix academy is a unique learning environment with smaller classrooms, lower student to teacher ratios, and a hands-on approach to teaching and learning. Phoenix academy students receive all necessary academic support, and participate in advanced learning opportunities during enrichment hour classes that take place each semester or trimester.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $42,719 | $261,838 | ▲ $219,119 |
| Accounts Receivable | $93,298 | $195,532 | ▲ $102,234 |
| Land, Buildings, and Equipment, Net | $22,459 | $16,431 | ▼ $6,028 |
| Pd in Cap Srpls Land Bldg Eqp Fund | $22,459 | $16,431 | ▼ $6,028 |
| Prepaid Expenses and Deferred Charges | $14,892 | $1,087 | ▼ $13,805 |
| Rtn Earn Endowment Incm Other Fnds | $0 | $0 | → $0 |
| Cap Stk Tr Prin Current Funds | $-43,410 | $-17,992 | ▲ $25,418 |
| Total Assets | $629,402 | $907,286 | ▲ $277,884 |
| Other Assets Total | $456,034 | $432,398 | ▼ $23,636 |
| Liabilities | |||
| Other Liabilities | $572,340 | $663,984 | ▲ $91,644 |
| Unsecured Notes Loans Payable | $0 | $124,274 | ▲ $124,274 |
| Accounts Payable and Accrued Expenses | $47,952 | $112,489 | ▲ $64,537 |
| Mortgage Notes Payable Secured by Investment Property | $30,023 | $0 | ▼ $30,023 |
| Deferred Revenue | $38 | $8,100 | ▲ $8,062 |
| Total Liabilities | $650,353 | $908,847 | ▲ $258,494 |
| Net Assets / Fund Balance | |||
| Total Net Assets Fund Balance | $-20,951 | $-1,561 | ▲ $19,390 |
| Total Liabilities and Net Assets / Fund Balance | $629,402 | $907,286 | ▲ $277,884 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Equipment | $16,431 | $15,904 | $32,335 |
| Other Assets Org | $432,398 | - | - |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| James Gagner | Executive Director | FT | $83,070 | $6,959 | $90,029 |
| Erica Parrish | Member/teacher | FT | $37,052 | $9,505 | $46,557 |
| Sonja Godevik | Member/teacher | FT | $19,288 | $25,812 | $45,100 |
| Joseph Worwa | Former Member/teacher | - | $23,278 | $21,463 | $44,741 |
Board Members and Trustees
| Name | Title |
|---|---|
| Desiree Wendell | Board Chair |
| Mary Lindquist | Member/parent |
| Samantha Perez | Member/parent |
| Wendy Levesseur | Secretary |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $1,525,508
- Program Service Revenue
- $13,759
- Investment Income
- $-2,225
- Other Revenue
- $219
- All Other Contributions
- $267
- Change in Net Assets
- $134,670
Audited Revenue Reconciliation
- Revenue per Audited Statements
- $1,537,261
- Revenue Not Reported on Financial Statements
- $0
- Revenue Not Reported on Form 990
- $6,070
- Total Revenue per Audited Statements
- $1,543,331
- Total Revenue per Form 990
- $1,537,261
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Salaries, Compensation, and Employee Benefits | $816,972 |
| Other Expenses | $585,619 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $465,157 | $21,520 | - | $486,677 |
| Occupancy | $203,657 | - | - | $203,657 |
| Current Officers, Directors, Trustees, and Key Employees | $80,767 | $91,272 | - | $172,039 |
| Fees for Services Other | $61,726 | $38,779 | - | $100,505 |
| Information Technology | $84,885 | $11,823 | - | $96,708 |
| Fees for Services Accounting | - | $55,380 | - | $55,380 |
| Payroll Taxes | $39,693 | $12,205 | - | $51,898 |
| Comp Disqual Persons | $41,057 | - | - | $41,057 |
| Pension Plan Contributions | $36,058 | $1,937 | - | $37,995 |
| Other Employee Benefits | $27,148 | $158 | - | $27,306 |
| Insurance | $4,858 | $9,612 | - | $14,470 |
| Office Expenses | $11,231 | $988 | - | $12,219 |
| Depreciation Depletion | $758 | $5,667 | - | $6,425 |
| Other Expenses | $1,792 | $11,514 | - | $1,792 |
| Conferences and Meetings | $855 | - | - | $855 |
| Interest | $698 | - | - | $698 |
| Total Functional Expenses | $1,141,736 | $260,855 | $0 | $1,402,591 |
Audited Expense Reconciliation
| Line Item | Amount |
|---|---|
| Total Expenses per Audited Statements | $1,523,941 |
| Expenses per Audited Statements | $1,402,591 |
| Total Expenses per Form 990 | $1,402,591 |
| Expenses Not Reported on Form 990 | $121,350 |
| Expenses Not Reported on Financial Statements | $0 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
- Subject to proxy tax
- No
Debt and Bond Financing
Other Reported Liabilities
| Liability | Amount |
|---|---|
| Net Pension Liabilities | $609,768 |
| Deferred Inflows - Pension | $54,216 |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Backup withholding compliance
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- Yes
- Other officer compensation reviewed
- Yes
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- No
- Key decisions subject to board approval
- No
- Management duties delegated
- No
Governance Explanations
Form 990, Part VI, Section A, Line 7A
“Any staff members who are employed at the school, including licensed teachers providing instruction under a cooperative, and all parents/guardians of children enrolled in the school may vote in the election of the board of directors.”
Form 990, Part VI, Section B, Line 11B
“The form 990 is prepared by the school accountant. Prior to filing the form 990, the executive director and finance committee will conduct a detailed review of the 990. The full board will receive a public disclosure copy of the 990.”
Form 990, Part VI, Section B, Line 12C
“The school boad will ask at the beginning of each board meeting if any members have a conflict of interest with any of the agenda items of the meeting.”
Form 990, Part VI, Section B, Line 15
“The starting compensation of the executive director was/is determined based upon a comparison of salary and benefits offered for similar positions at charter schools in the region. Other considerations in making the initial determination are education, experience, and skills of the executive director. For annual salary adjustments, the percentage of increase is in alignment with other staff increases as determined in the annual budget process and the amount of mde general aid. All salary adjustments for the executive director are reviewed and approved by the executive committee of the board.”
Form 990, Part VI, Section C, Line 19
“The school makes its governing documents, conflict of interest policy and financial statements available to the public upon request.”
FORM 990, PART VII, SECTION A:
“Related board members per mn statute 124e.07, charter schools are required to have licensed teachers as members of the board of directors. Erica perrish and sonja govednik are board members but received compensation for their services as teachers.”
Filing and Contact Details
Filer
- Filer Name
- Phoenix Academy
- EIN
- 81-2964842
- Phone
- 6512370656
- Address
- 38460 LINCOLN TRAIL SUITE 1, NORTH BRANCH, MN 55056
Signing Officer
- Name
- James Gagner
- Title
- Executive Director
- Phone
- 6512370656
- Signed
- 2022-03-29
- Discuss with paid preparer
- Yes
Organization Details
- Principal Officer
- Jarrod Hamlin
- Formed
- 2017
- Legal Domicile
- Mn
- Voting Board Members
- 6
- Independent Board Members
- 4
- Employees
- 29
- Volunteers
- 10
Preparer
- Firm
- Bergankdv Ltd
- Address
- 12100 MEREDITH DR SUITE 200, URBANDALE, IA 50323
- Preparer
- Kathleen New CPA
- Phone
- 5157275700
Supplemental Narrative
Additional Explanations
FORM 990, PART X, LINE 25:
“Pension liabilities, deferred outflows & inflows pension: as a charter school in the state of minnesota, participation in two multiple-employer, cost-sharing defined benefit pension plans is statutorily required. The school's contributions to the plans are also regulated by statute and are based on a percentage of salaries and wages earned by current employees. Therefore, while the net pension liability, deferred outflows and inflows, are reported on the school's statement of net position, the school is not in a position to directly control the liabilities or the subsequent liquidation of the liabilities.”
FORM 990, PART XI, LINE 9:
“Gasb 68 - pension adjustment -115,280.”
Form 990, Part XII, Line 2C
“The board is responsible for selection of an independent accountant and for the oversight of the financial statement audit. This process has not changed from prior year.”
Financial Statement Notes
PART X, LINE 2:
“The charter school is exempt from federal and state income taxes under section 501(c)(3) of the internal revenue cod and similiar state income tax laws. The organization is not a private foundation and contributions to the charter school qualify as a charitable tax deduction by the contributor. The organization has evaluated and determined that there are no uncertain tax positions as of june 30, 2021. The association's tax returns are subject to possible examination by the taxing authorities.”
PART XI, LINE 2D - OTHER ADJUSTMENTS:
“Gasb 68 pensions 3,817. Form 990 gain/loss on disposal reclass 2,253.”
PART XII, LINE 2D - OTHER ADJUSTMENTS:
“Gasb 68 pensions 119,097. Form 990 gain/loss on disposal reclass 2,253.”
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| IRS990/Desc | 0 | THE PHOENIX ACADEMY OF ART AND SCIENCE IS A PUBLIC CHARTER SCHOOL THAT IS TUITION FREE AND SERVES STUDENTS IN GRADES K-6. THE PHOENIX ACADEMY OF ART AND SCIENCE HAS AN EMPHASIS IN ART AND SCIENCE TO ENHANCE THE OVERALL LEARNING EXPERIENCE OF THE STUDENTS AND DEVELOP MORE CREATIVE AND WELL-ROUNDED STUDENTS. |
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| IRS990/MissionDesc | 0 | THE PHOENIX ACADEMY OF ART AND SCIENCE SCHOOL PROGRAM HAS BEEN DEVELOPED ON RESEARCH- BACKED FOUNDATIONAL TEACHING AND LEARNING PRACTICES AND WITH THE INTENT OF OFFERING A CURRICULUM THAT IS MORE EXPERIENTIAL AND PERSONALLY APPEALING TO STUDENTS. PHOENIX ACADEMY IS A COMPREHENSIVE TUITION-FREE PUBLIC K-8 SCHOOL OFFERING A RIGOROUS ACADEMIC PROGRAM WHILE INTEGRATING THE VISUAL AND PERFORMING ARTS. PHOENIX ACADEMY IS A UNIQUE LEARNING ENVIRONMENT WITH SMALLER CLASSROOMS, LOWER STUDENT TO TEACHER RATIOS, AND A HANDS-ON APPROACH TO TEACHING AND LEARNING. PHOENIX ACADEMY STUDENTS RECEIVE ALL NECESSARY ACADEMIC SUPPORT, AND PARTICIPATE IN ADVANCED LEARNING OPPORTUNITIES DURING ENRICHMENT HOUR CLASSES THAT TAKE PLACE EACH SEMESTER OR TRIMESTER. |
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| IRS990/OtherEmployeeBenefitsGrp/TotalAmt | 0 | 27306 |
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| IRS990/PrincipalOfficerNm | 0 | JARROD HAMLIN |
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| IRS990/ProgramServiceRevenueGrp/Desc | 0 | FEES FROM PATRONS |
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| IRS990/ReportOtherLiabilitiesInd | 0 | 1 |
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| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE CHARTER SCHOOL IS EXEMPT FROM FEDERAL AND STATE INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE COD AND SIMILIAR STATE INCOME TAX LAWS. THE ORGANIZATION IS NOT A PRIVATE FOUNDATION AND CONTRIBUTIONS TO THE CHARTER SCHOOL QUALIFY AS A CHARITABLE TAX DEDUCTION BY THE CONTRIBUTOR. THE ORGANIZATION HAS EVALUATED AND DETERMINED THAT THERE ARE NO UNCERTAIN TAX POSITIONS AS OF JUNE 30, 2021. THE ASSOCIATION'S TAX RETURNS ARE SUBJECT TO POSSIBLE EXAMINATION BY THE TAXING AUTHORITIES. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | GASB 68 PENSIONS 3,817. FORM 990 GAIN/LOSS ON DISPOSAL RECLASS 2,253. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 2 | GASB 68 PENSIONS 119,097. FORM 990 GAIN/LOSS ON DISPOSAL RECLASS 2,253. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | PART X, LINE 2: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | PART XI, LINE 2D - OTHER ADJUSTMENTS: |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | PART XII, LINE 2D - OTHER ADJUSTMENTS: |
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| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 0 | THE POLICY IS COMMUNICATED IN ALL SOLICITATIONS AND REGISTRATION MATERIALS. |
| IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt | 1 | AS A MN PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVED STATE EDUCATION AID AND FEDERAL GRANT FUNDING. |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | SCHEDULE E, PART I, LINE 3 |
| IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | SCHEDULE E, PART I, LINE 6 |
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| IRS990ScheduleJ/BoardOrCommitteeApprovalInd | 0 | X |
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| IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd | 0 | 0 |
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| IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd | 0 | 0 |
| IRS990ScheduleJ/EquityBasedCompArrngmInd | 0 | 0 |
| IRS990ScheduleJ/Form990OfOtherOrganizationsInd | 0 | X |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | ANY STAFF MEMBERS WHO ARE EMPLOYED AT THE SCHOOL, INCLUDING LICENSED TEACHERS PROVIDING INSTRUCTION UNDER A COOPERATIVE, AND ALL PARENTS/GUARDIANS OF CHILDREN ENROLLED IN THE SCHOOL MAY VOTE IN THE ELECTION OF THE BOARD OF DIRECTORS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FORM 990 IS PREPARED BY THE SCHOOL ACCOUNTANT. PRIOR TO FILING THE FORM 990, THE EXECUTIVE DIRECTOR AND FINANCE COMMITTEE WILL CONDUCT A DETAILED REVIEW OF THE 990. THE FULL BOARD WILL RECEIVE A PUBLIC DISCLOSURE COPY OF THE 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE SCHOOL BOAD WILL ASK AT THE BEGINNING OF EACH BOARD MEETING IF ANY MEMBERS HAVE A CONFLICT OF INTEREST WITH ANY OF THE AGENDA ITEMS OF THE MEETING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE STARTING COMPENSATION OF THE EXECUTIVE DIRECTOR WAS/IS DETERMINED BASED UPON A COMPARISON OF SALARY AND BENEFITS OFFERED FOR SIMILAR POSITIONS AT CHARTER SCHOOLS IN THE REGION. OTHER CONSIDERATIONS IN MAKING THE INITIAL DETERMINATION ARE EDUCATION, EXPERIENCE, AND SKILLS OF THE EXECUTIVE DIRECTOR. FOR ANNUAL SALARY ADJUSTMENTS, THE PERCENTAGE OF INCREASE IS IN ALIGNMENT WITH OTHER STAFF INCREASES AS DETERMINED IN THE ANNUAL BUDGET PROCESS AND THE AMOUNT OF MDE GENERAL AID. ALL SALARY ADJUSTMENTS FOR THE EXECUTIVE DIRECTOR ARE REVIEWED AND APPROVED BY THE EXECUTIVE COMMITTEE OF THE BOARD. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE LICENSED TEACHERS AS MEMBERS OF THE BOARD OF DIRECTORS. ERICA PERRISH AND SONJA GOVEDNIK ARE BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | GASB 68 - PENSION ADJUSTMENT -115,280. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE BOARD IS RESPONSIBLE FOR SELECTION OF AN INDEPENDENT ACCOUNTANT AND FOR THE OVERSIGHT OF THE FINANCIAL STATEMENT AUDIT. THIS PROCESS HAS NOT CHANGED FROM PRIOR YEAR. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PART VI, SECTION A, LINE 7A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PART VI, SECTION B, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PART VI, SECTION B, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PART VI, SECTION B, LINE 15 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PART VI, SECTION C, LINE 19 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PART VII, SECTION A: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | FORM 990, PART X, LINE 25: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | FORM 990, PART XI, LINE 9: |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | FORM 990, PART XII, LINE 2C |
| IRS990/SchoolOperatingInd | 0 | 1 |
| IRS990/SignificantChangeInd | 0 | 0 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2021 • Form 990Detailed filing. Detailed filing data is available for this year.
- Assets
- $907,286
- Liabilities
- $908,847
- Net assets
- -$1,561
- Revenue
- $1,537,261
- Expenses
- $1,402,591
- Net income
- $134,670