Civic Intelligence

Treknorth Abc

EIN 82-1581292 • 501(c)3 • Bemidji, MN

Profile

To support the mission and vision of treknorth junior & senior high school through the ownership of real property

2400 Pine Ridge Ave NWBemidji, MN 56601

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

100th percentile

5700.00x

Higher debt load relative to assets than 100% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2023

Liabilities / Revenue

Score unavailable

No value available

Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.

Source year 2023

Net Margin

Score unavailable

No value available

Net margin requires both revenue and expenses on the latest valid filing.

Source year 2023

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Revenue Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2022 to 2023

Assets

Up

$4,844,880

Up $4,844,880 from 2024

Liabilities

Up

$3,742,614

Up $3,736,914 (+65560%) from 2024

Net Assets

Up

$1,102,266

Up $1,107,966 (+19438%) from 2024

Revenue

Up

$295,010

Up $295,010 from 2024

Expenses

Up

$242,849

Up $242,849 from 2024

Net Income

Up

$52,161

Up $52,161 from 2024

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$6.0M$4.0M$2.0M$0-$2.0MAssets 2018: $0Liabilities 2018: $5,700Net Assets 2018: -$5,7002018Assets 2019: $0Liabilities 2019: $5,700Net Assets 2019: -$5,7002019Assets 2020: $0Liabilities 2020: $5,700Net Assets 2020: -$5,7002020Assets 2021: $0Liabilities 2021: $5,700Net Assets 2021: -$5,7002021Assets 2022: $0Liabilities 2022: $5,700Net Assets 2022: -$5,7002022Assets 2023: $0Liabilities 2023: $5,700Net Assets 2023: -$5,7002023Assets 2024: $0Liabilities 2024: $5,700Net Assets 2024: -$5,7002024Assets 2025: $4,844,880Liabilities 2025: $3,742,614Net Assets 2025: $1,102,2662025

Highlighted filing

2025

Assets$4,844,880
Liabilities$3,742,614
Net Assets$1,102,266

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$300K$200K$100K$0-$100KRevenue 2018: $0Expenses 2018: $5,700Net Income 2018: -$5,7002018Revenue 2019: $0Expenses 2019: $0Net Income 2019: $02019Revenue 2020: $0Expenses 2020: $0Net Income 2020: $02020Revenue 2021: $0Expenses 2021: $0Net Income 2021: $02021Revenue 2022: $0Expenses 2022: $0Net Income 2022: $02022Revenue 2023: $0Expenses 2023: $0Net Income 2023: $02023Revenue 2024: $0Expenses 2024: $0Net Income 2024: $02024Revenue 2025: $295,010Expenses 2025: $242,849Net Income 2025: $52,1612025

Highlighted filing

2025

Revenue$295,010
Expenses$242,849
Net Income$52,161

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Feb 20, 2026
Return Version
2024v5.5
Gross Receipts
$295,010
Mission and Program Overview

Mission

The organization's exempt purpose is to acquire, construct, and own an educational site which is leased to treknorth junior and senior high school in bemidji, minnesota.

To support the mission and vision of treknorth junior & senior high school through the ownership of real property

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$0$4,815,370▲ $4,815,370
Cap Stk Tr Prin Current Funds$-5,700$1,102,266▲ $1,107,966
Prepaid Expenses and Deferred Charges-$29,500-
Cash and Non-Interest-Bearing Accounts-$10-
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$0$0→ $0
Total Assets$0$4,844,880▲ $4,844,880
Liabilities
Mortgage Notes Payable Secured by Investment Property-$3,691,218-
Deferred Revenue-$29,500-
Other Liabilities$5,700$21,896▲ $16,196
Total Liabilities$5,700$3,742,614▲ $3,736,914
Net Assets / Fund Balance
Total Net Assets Fund Balance$-5,700$1,102,266▲ $1,107,966
Total Liabilities and Net Assets / Fund Balance$0$4,844,880▲ $4,844,880

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,160,370$59,630$3,220,000
Land$1,655,000-$1,655,000
Compensation and Service Providers

Board Members and Trustees

NameTitle
Derek WebbChairperson
Paul KiviSecretary
Stephen CarlsonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$295,010
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$52,161

Audited Revenue Reconciliation

Revenue per Audited Statements
$295,010
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$295,010
Total Revenue per Form 990
$295,010
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$242,849
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Interest$165,414--$165,414
Depreciation Depletion$59,630--$59,630
Other Expenses$17,805--$17,805
Total Functional Expenses$242,849$0$0$242,849

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$5,187,805
Expenses Not Reported on Form 990$5,020,782
Total Expenses per Form 990$242,849
Expenses per Audited Statements$167,023
Expenses Not Reported on Financial Statements$75,826
Other Expense Adjustments$75,826
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
Accrued Interest$16,196
Due to Supported Entity$5,700
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
No
Audit committee
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
No
Other officer compensation reviewed
No
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 8B

The organization does not have any committees that have authority to act on behalf of the board.

Form 990, Part VI, Section B, Line 11B

The form 990 is prepared by an independent accounting firm. Once the form is completed, a draft is reviewed by the accounting services provider and board chair prior to filing with the irs. The draft is not reviewed by the full board.

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

The organization monitors and enforces its conflict of interest policy through required disclosures and board or committee review of potential conflicts. Transactions are approved only after full disclosure and a good-faith determination by disinterested directors that the arrangement is fair and reasonable, with compliance documented in meeting minutes.

Form 990, Part VI, Section C, Line 19

The organization does not make its governing documents, conflict of interest policy, or financial statements available to the public.

Filing and Contact Details

Filer

Filer Name
Treknorth Abc
EIN
82-1581292
Phone
2184441888
Address
2400 PINE RIDGE AVE NW, BEMIDJI, MN 56601

Signing Officer

Name
Derek Webb
Title
Chairperson
Phone
2184441888
Signed
2026-02-20
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Derek Webb
Formed
2017
Legal Domicile
Mn
Voting Board Members
3
Independent Board Members
3
Employees
0
Volunteers
3

Preparer

Firm
Cliftonlarsonallen Llp
Address
4150 2ND STREET SOUTH SUITE 400, ST CLOUD, MN 56301
Preparer
Kristin L Schmidt CPA
Phone
3202035500
Supplemental Narrative

Additional Explanations

FORM 990, PART XI, LINE 9:

Transfer in from treknorth junior and senior high school 1,055,805.

FORM 990, PART XII, LINE 1: EXPLANATION FOR METHOD OF ACCOUNTING

The school follows a modified accrual method of accounting as prescribed by the minnesota department of education. The school-wide financial statements are reported using the economic resources measurement focus and the accrual basis of accounting. Grants and similar items are recognized when all eligibility requirements imposed by the provider have been met.

Financial Statement Notes

PART XII, LINE 2D - OTHER ADJUSTMENTS:

Principal payments on loan 145,782. Capital outlays for land/building 4,875,000.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

Depreciation expense 59,630. Accrued interest expense 16,196.

Raw XML Appendix369 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.

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IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0AT THIS TIME, TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL (SUPPORTED ORGANIZATION) HAS NOT APPOINTED OR ELECTED ANY DIRECTORS OR TRUSTEES FOR TREKNORTH ABC (SUPPORTING ORGANIZATION).
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0PRINCIPAL PAYMENTS ON LOAN 145,782. CAPITAL OUTLAYS FOR LAND/BUILDING 4,875,000.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DEPRECIATION EXPENSE 59,630. ACCRUED INTEREST EXPENSE 16,196.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART XII, LINE 2D - OTHER ADJUSTMENTS:
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. ONCE THE FORM IS COMPLETED, A DRAFT IS REVIEWED BY THE ACCOUNTING SERVICES PROVIDER AND BOARD CHAIR PRIOR TO FILING WITH THE IRS. THE DRAFT IS NOT REVIEWED BY THE FULL BOARD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION MONITORS AND ENFORCES ITS CONFLICT OF INTEREST POLICY THROUGH REQUIRED DISCLOSURES AND BOARD OR COMMITTEE REVIEW OF POTENTIAL CONFLICTS. TRANSACTIONS ARE APPROVED ONLY AFTER FULL DISCLOSURE AND A GOOD-FAITH DETERMINATION BY DISINTERESTED DIRECTORS THAT THE ARRANGEMENT IS FAIR AND REASONABLE, WITH COMPLIANCE DOCUMENTED IN MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4TRANSFER IN FROM TREKNORTH JUNIOR AND SENIOR HIGH SCHOOL 1,055,805.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-WIDE FINANCIAL STATEMENTS ARE REPORTED USING THE ECONOMIC RESOURCES MEASUREMENT FOCUS AND THE ACCRUAL BASIS OF ACCOUNTING. GRANTS AND SIMILAR ITEMS ARE RECOGNIZED WHEN ALL ELIGIBILITY REQUIREMENTS IMPOSED BY THE PROVIDER HAVE BEEN MET.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 8B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XII, LINE 1: EXPLANATION FOR METHOD OF ACCOUNTING
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingNACd0N/A
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0TREKNORTH JUNIOR & SENIOR HIGH SCHOOL
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0352190032
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(C)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0EDUCATION
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0LINE 2
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt02400 PINE RIDGE AVE NW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0BEMIDJI
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd056601
IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd01
IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd00
IRS990ScheduleR/PaidEmployeesSharingInd01
IRS990ScheduleR/PerformOfServicesByOtherOrgInd00
IRS990ScheduleR/PerformOfServicesForOthOrgInd00
IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd00
IRS990ScheduleR/ReimbursementPaidByOtherOrgInd00
IRS990ScheduleR/ReimbursementPaidToOtherOrgInd00
IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd01
IRS990ScheduleR/RentalOfFcltsFromOthOrgInd00
IRS990ScheduleR/SharingOfFacilitiesInd01
IRS990ScheduleR/TransferFromOtherOrgInd00
IRS990ScheduleR/TransferToOtherOrgInd00
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt00
IRS990/TotalAssetsEOYAmt04844880
IRS990/TotalAssetsGrp/BOYAmt00
IRS990/TotalAssetsGrp/EOYAmt04844880
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0242849
IRS990/TotalFunctionalExpensesGrp/TotalAmt0242849
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt05700
IRS990/TotalLiabilitiesEOYAmt03742614
IRS990/TotalLiabilitiesGrp/BOYAmt05700
IRS990/TotalLiabilitiesGrp/EOYAmt03742614
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-5700
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01102266
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0242849
IRS990/TotalProgramServiceRevenueAmt0295010
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0295010
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0295010
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt03
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt04844880
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt02400 PINE RIDGE AVE NW
IRS990/USAddress/CityNm0BEMIDJI
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd056601
IRS990/VotingMembersGoverningBodyCnt03
IRS990/VotingMembersIndependentCnt03
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0DEREK WEBB
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0CHAIRPERSON
ReturnHeader/BusinessOfficerGrp/PhoneNum02184441888
ReturnHeader/BusinessOfficerGrp/SignatureDt02026-02-20
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0TREKNORTH ABC
ReturnHeader/Filer/BusinessNameControlTxt0TREK
ReturnHeader/Filer/EIN0821581292
ReturnHeader/Filer/PhoneNum02184441888
ReturnHeader/Filer/USAddress/AddressLine1Txt02400 PINE RIDGE AVE NW
ReturnHeader/Filer/USAddress/CityNm0BEMIDJI
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd056601
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0410746749
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0CLIFTONLARSONALLEN LLP
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt04150 2ND STREET SOUTH SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0ST CLOUD
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd056301
ReturnHeader/PreparerPersonGrp/PhoneNum03202035500
ReturnHeader/PreparerPersonGrp/PreparationDt02026-02-20
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KRISTIN L SCHMIDT CPA
ReturnHeader/ReturnTs02026-02-24T14:40:46-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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