Civic Intelligence

St. Paul School of Northern Lights

EIN 82-5294565 • 501(c)3 • St Paul, MN

Pub. 78 Eligible

Profile

Exploring our urban ecosystem, St. Paul School of Northern Lights ensures a progressive, relationship-based learning process, educating students to be kind, curious, critical thinkers who are advocating for positive change in their diverse communities.

768 Hamline Avenue SSt Paul, MN 55116

www.schoolofnorthernlights.org

Siviq Scores

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

Liabilities / Assets

96th percentile

1.18x

Higher debt load relative to assets than 96% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

88th percentile

1.47x

Higher debt load relative to revenue than 88% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

10th percentile

-27%

Higher net margin than 10% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

26th percentile

$45,482

Higher top officer pay than 26% of similar nonprofits.

Top officer pay equals 1.1% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

95th percentile

81%

Faster asset growth than 95% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

52nd percentile

7.9%

Faster revenue growth than 52% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets96th percentile

Assets

Up

$5,374,714

Up $2,403,450 (+81%) from 2023

Liabilities

Up

$6,335,479

Up $3,569,354 (+129%) from 2023

Net Assets

Down

-$960,765

Down $1,165,904 (-568%) from 2023

Operations
Liabilities / Revenue88th percentileNet Margin10th percentile

Revenue

Up

$4,311,832

Up $315,655 (+7.9%) from 2023

Expenses

Up

$5,477,736

Up $1,175,450 (+27%) from 2023

Net Income

Down

-$1,165,904

Down $859,795 (-281%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth95th percentile

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

$8.0M$6.0M$4.0M$2.0M$0-$2.0MAssets 2020: $456,294Liabilities 2020: $358,864Net Assets 2020: $97,4302020Assets 2021: $1,427,143Liabilities 2021: $807,791Net Assets 2021: $619,3522021Assets 2022: $2,658,363Liabilities 2022: $2,147,115Net Assets 2022: $511,2482022Assets 2023: $2,971,264Liabilities 2023: $2,766,125Net Assets 2023: $205,1392023Assets 2024: $5,374,714Liabilities 2024: $6,335,479Net Assets 2024: -$960,7652024

Highlighted filing

2024

Assets$5,374,714
Liabilities$6,335,479
Net Assets-$960,765
Open 2024 Filing

Operations Trend

Revenue Growth52nd percentile

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2020: $1,669,249Expenses 2020: $1,601,173Net Income 2020: $68,0762020Revenue 2021: $2,966,715Expenses 2021: $2,444,793Net Income 2021: $521,9222021Revenue 2022: $3,230,869Expenses 2022: $3,338,973Net Income 2022: -$108,1042022Revenue 2023: $3,996,177Expenses 2023: $4,302,286Net Income 2023: -$306,1092023Revenue 2024: $4,311,832Expenses 2024: $5,477,736Net Income 2024: -$1,165,9042024

Highlighted filing

2024

Revenue$4,311,832
Expenses$5,477,736
Net Income-$1,165,904
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$5,374,714
Liabilities
$6,335,479
Net assets
-$960,765
Revenue
$4,311,832
Expenses
$5,477,736
Net income
-$1,165,904
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.37$6.34$0.96$4.31$5.48$1.17
2023Detailed filing. Detailed filing data is available for this year.$2.97$2.77$0.21$4.00$4.30$0.31
2022Detailed filing. Detailed filing data is available for this year.$2.66$2.15$0.51$3.23$3.34$0.11
2021Detailed filing. Detailed filing data is available for this year.$1.43$0.81$0.62$2.97$2.44$0.52
2020Detailed filing. Detailed filing data is available for this year.$0.46$0.36$0.10$1.67$1.60$0.07
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 1, 2025
Return Version
2023v6.0
Gross Receipts
$4,335,757
Mission and Program Overview

Mission

Exploring our urban ecosystem, St. Paul School of Northern Lights ensures a progressive, relationship-based learning process, educating students to be kind, curious, critical thinkers who are advocating for positive change in their diverse communities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$350,906$3,240,588▲ $2,889,682
Pledges and Grants Receivable$851,108$435,905▼ $415,203
Cash and Non-Interest-Bearing Accounts$238,922$210,773▼ $28,149
Prepaid Expenses and Deferred Charges$98,168$140,933▲ $42,765
Rtn Earn Endowment Incm Other Fnds$35$5,778▲ $5,743
Pd in Cap Srpls Land Bldg Eqp Fund$19,587$-253,062▼ $272,649
Cap Stk Tr Prin Current Funds$185,517$-713,481▼ $898,998
Total Assets$2,971,264$5,374,714▲ $2,403,450
Other Assets Total$1,432,160$1,346,515▼ $85,645
Liabilities
Mortgage Notes Payable Secured by Investment Property$331,319$3,493,650▲ $3,162,331
Other Liabilities$1,861,383$2,290,199▲ $428,816
Accounts Payable and Accrued Expenses$573,423$351,630▼ $221,793
Unsecured Notes Loans Payable-$200,000-
Total Liabilities$2,766,125$6,335,479▲ $3,569,354
Net Assets / Fund Balance
Total Net Assets Fund Balance$205,139$-960,765▼ $1,165,904
Total Liabilities and Net Assets / Fund Balance$2,971,264$5,374,714▲ $2,403,450

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$3,195,316$355,034$3,550,350
Equipment$40,961$6,706$47,667
Leasehold Improvements$4,311$37,857$42,168
Other Assets Org$898,048--
Compensation and Service Providers
Top Officer Pay26th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Michael HarrisonTreasurerFT$36,576$8,906$45,482

Board Members and Trustees

NameTitle
Rebecca BataldenChair
Benj KammMember
Brett BerryMember
Melisa ChristensenMember
Steve VoerdingMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Zen Educate INCSpecial Ed Substitutes400 S 4TH ST, Minneapolis, MN 55415$102,388
Revenue and Support

Revenue Composition

Contributions and Grants
$4,240,606
Program Service Revenue
$51,687
Investment Income
$19,539
Other Revenue
$0
All Other Contributions
$41,867
Change in Net Assets
$-1,165,904

Audited Revenue Reconciliation

Revenue per Audited Statements
$4,311,832
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$0
Total Revenue per Audited Statements
$4,311,832
Total Revenue per Form 990
$4,311,832
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,506,282
Other Expenses$1,971,454
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,640,227$127,508-$2,767,735
Occupancy$897,637--$897,637
Other Employee Benefits$317,499--$317,499
Pension Plan Contributions$189,041$17,245-$206,286
Fees for Services Management$141,438$42,334-$183,772
Fees for Services Other$118,578$54,008-$172,586
Payroll Taxes$164,803$7,455-$172,258
Fees for Services Accounting-$70,195-$70,195
Office Expenses$39,382$17,020-$56,402
Information Technology$48,293$1,789-$50,082
Current Officers, Directors, Trustees, and Key Employees$42,504--$42,504
Insurance$23,826--$23,826
Interest$14,606--$14,606
Other Expenses$11,915--$11,915
Conferences and Meetings$8,941--$8,941
All Other Expenses$3,759--$3,759
Fees for Services Legal$795$689-$1,484
Total Functional Expenses$5,139,493$338,243$0$5,477,736

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$5,477,736
Total Expenses per Audited Statements$5,477,736
Total Expenses per Form 990$5,477,736
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$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 - Tra$1,527,401
Net Pension Liability - Pera$581,556
Pension Plan Deferments - Pera and Tra$181,242
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 B, Line 11B

“The form is prepared by the school's auditors and reviewed by the finance committee prior to the signature by the school leader. A final copy is shared with the full board prior to filing.”

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

“Board members sign a conflict of interest statement annually. The board also reviews the conflict of interest policy with specific vendors or contracts at every meeting where a vote is held.”

Form 990, Part VI, Section B, Line 15

“An annual review is completed by the governing board for approval after recommended compensation has been made.”

Form 990, Part VI, Section C, Line 19

“Governing documents, conflicts of interst policy, and financial statements are provided upon request.”

Filing and Contact Details

Filer

Filer Name
St Paul School of Northern Lights
EIN
82-5294565
Phone
6122854672
Address
768 HAMLINE AVENUE S, ST PAUL, MN 55116

Signing Officer

Name
Rachel Ngendakuriyo
Title
School Leader
Phone
6122854672
Signed
2025-05-01
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Rachel Ngendakuriyo
Formed
2017
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
5
Employees
80
Volunteers
20

Preparer

Firm
Lb Carlson Llp
Address
605 HIGHWAY 169 SUITE 650, MINNEAPOLIS, MN 55441
Preparer
Victoria L Holinka
Phone
7635358150
Supplemental Narrative

Additional Explanations

FORM 990, PART XII, LINE 2C:

“The board assumes responsibility for oversight of the audit of it's financial statements and selection of an independent accountant annually. This process has not changed from the prior year.”

Authorizer

“St. Paul school of northern lights is required to have an authorizer to monitor its operations in order to maintain its charter. St. Paul school of northern lights' approved authorizer during the fiscal year 2024 was innovative quality schools.”

Financial Statement Notes

PART X, LINE 2:

“St. Paul school of northern lights (the school) is exempt from income taxes under internal revenue service code section 501(c)(3). The school is subject to tax on income from any unrelated business. The school follows the recognition requirements for uncertain income tax positions as required by the financial accounting standards board accounting standards codification 740-10. 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 school has analyzed tax positions taken for filing with the internal revenue service and state jurisdiction where it operates. The school believes that income tax filing positions will be sustained upon examination and does not anticipate any adjustments that would result in a material adverse effect on its respective financial condition, results of operations, or cash flows. Accordingly, the school has not recorded any reserves or related accruals for interest and penalties for uncertain income tax positions at year-end. The school is subject to routine audits by taxing jurisdictions; however, there are currently no audits in progress for any open tax periods.”

Raw XML AppendixShowing 400 of 452 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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IRS990/OtherExpensesGrp/Desc0PENSION EXPENSE PER ACT
IRS990/OtherExpensesGrp/Desc1TRANSPORTATION
IRS990/OtherExpensesGrp/Desc2FOOD
IRS990/OtherExpensesGrp/Desc3OTHER EXPENSES
IRS990/OtherExpensesGrp/ProgramServicesAmt0216975
IRS990/OtherExpensesGrp/ProgramServicesAmt1133737
IRS990/OtherExpensesGrp/ProgramServicesAmt2125537
IRS990/OtherExpensesGrp/ProgramServicesAmt311915
IRS990/OtherExpensesGrp/TotalAmt0216975
IRS990/OtherExpensesGrp/TotalAmt1133737
IRS990/OtherExpensesGrp/TotalAmt2125537
IRS990/OtherExpensesGrp/TotalAmt311915
IRS990/OtherLiabilitiesGrp/BOYAmt01861383
IRS990/OtherLiabilitiesGrp/EOYAmt02290199
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0127508
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt02640227
IRS990/OtherSalariesAndWagesGrp/TotalAmt02767735
IRS990/PartialLiquidationInd01
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt07455
IRS990/PayrollTaxesGrp/ProgramServicesAmt0164803
IRS990/PayrollTaxesGrp/TotalAmt0172258
IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt019587
IRS990/PdInCapSrplsLandBldgEqpFundGrp/EOYAmt0-253062
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt017245
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0189041
IRS990/PensionPlanContributionsGrp/TotalAmt0206286
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt0851108
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0435905
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt098168
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt0140933
IRS990/PrincipalOfficerNm0RACHEL NGENDAKURIYO
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0611710
IRS990/ProgramServiceRevenueGrp/BusinessCd1611710
IRS990/ProgramServiceRevenueGrp/Desc0STUDENT PROGRAM FEES
IRS990/ProgramServiceRevenueGrp/Desc1OTHER EDUCATIONAL PURP
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt045142
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt16545
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt045142
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt16545
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt010500
IRS990/PYContributionsGrantsAmt03923917
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt0239
IRS990/PYOtherExpensesAmt01257863
IRS990/PYOtherRevenueAmt00
IRS990/PYProgramServiceRevenueAmt072021
IRS990/PYRevenuesLessExpensesAmt0-306109
IRS990/PYSalariesCompEmpBnftPaidAmt03033923
IRS990/PYTotalExpensesAmt04302286
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt03996177
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-1165904
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051687
IRS990/RtnEarnEndowmentIncmOthFndsGrp/BOYAmt035
IRS990/RtnEarnEndowmentIncmOthFndsGrp/EOYAmt05778
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/BuildingsGrp/BookValueAmt03195316
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0355034
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt03550350
IRS990ScheduleD/EquipmentGrp/BookValueAmt040961
IRS990ScheduleD/EquipmentGrp/DepreciationAmt06706
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt047667
IRS990ScheduleD/ExpensesNotReportedAmt00
IRS990ScheduleD/ExpensesNotRptFinclStmtAmt00
IRS990ScheduleD/ExpensesSubtotalAmt05477736
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt04311
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt037857
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt042168
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt0448467
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt1898048
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0DEFERRED PENSION OUTFLOWS - PERA
IRS990ScheduleD/OtherAssetsOrgGrp/Desc1DEFERRED PENSION OUTFLOWS - TRA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0581556
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt11527401
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt2181242
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY - PERA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1NET PENSION LIABILITY - TRA
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2PENSION PLAN DEFERMENTS - PERA AND TRA
IRS990ScheduleD/RevenueNotReportedAmt00
IRS990ScheduleD/RevenueNotReportedFinclStmtAmt00
IRS990ScheduleD/RevenueSubtotalAmt04311832
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ST. PAUL SCHOOL OF NORTHERN LIGHTS (THE SCHOOL) IS EXEMPT FROM INCOME TAXES UNDER INTERNAL REVENUE SERVICE CODE SECTION 501(C)(3). THE SCHOOL IS SUBJECT TO TAX ON INCOME FROM ANY UNRELATED BUSINESS. THE SCHOOL FOLLOWS THE RECOGNITION REQUIREMENTS FOR UNCERTAIN INCOME TAX POSITIONS AS REQUIRED BY THE FINANCIAL ACCOUNTING STANDARDS BOARD ACCOUNTING STANDARDS CODIFICATION 740-10. 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 SCHOOL HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND STATE JURISDICTION WHERE IT OPERATES. THE SCHOOL BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE EFFECT ON ITS RESPECTIVE FINANCIAL CONDITION, RESULTS OF OPERATIONS, OR CASH FLOWS. ACCORDINGLY, THE SCHOOL HAS NOT RECORDED ANY RESERVES OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT YEAR-END. THE SCHOOL IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS IN PROGRESS FOR ANY OPEN TAX PERIODS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0PART X, LINE 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03240588
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01346515
IRS990ScheduleD/TotalExpensesPerForm990Amt05477736
IRS990ScheduleD/TotalLiabilityAmt02290199
IRS990ScheduleD/TotalRevenuePerForm990Amt04311832
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt04311832
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt05477736
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 BOARD POLICY IS PROVIDED TO STUDENTS AND STAFF WHEN ENROLLED OR HIRED.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1THE SCHOOL RECEIVES FEDERAL AND STATE AID FOR THE PURPOSE OF PROVIDING EDUCATION SERVICES TO ITS STUDENTS.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE E, PART I, LINE 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE E, PART I, LINE 6
IRS990/ScheduleJRequiredInd00
IRS990ScheduleN/DirectorOfSuccessor2Ind00
IRS990ScheduleN/DispositionOfAssetsDetail/AssetsDistriOrExpnssPaidDesc0LEASE DISPOSAL
IRS990ScheduleN/DispositionOfAssetsDetail/DistributionDt02024-06-30
IRS990ScheduleN/DispositionOfAssetsDetail/FairMarketValueOfAssetAmt0912979
IRS990ScheduleN/DispositionOfAssetsDetail/MethodOfFMVDeterminationTxt0FMV OF REMAINING LEASE VALUE.
IRS990ScheduleN/EmployeeOfSuccessor2Ind00
IRS990ScheduleN/OwnerOfSuccessor2Ind00
IRS990ScheduleN/ReceiveCompensation2Ind00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE FORM IS PREPARED BY THE SCHOOL'S AUDITORS AND REVIEWED BY THE FINANCE COMMITTEE PRIOR TO THE SIGNATURE BY THE SCHOOL LEADER. A FINAL COPY IS SHARED WITH THE FULL BOARD PRIOR TO FILING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1BOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE BOARD ALSO REVIEWS THE CONFLICT OF INTEREST POLICY WITH SPECIFIC VENDORS OR CONTRACTS AT EVERY MEETING WHERE A VOTE IS HELD.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2AN ANNUAL REVIEW IS COMPLETED BY THE GOVERNING BOARD FOR APPROVAL AFTER RECOMMENDED COMPENSATION HAS BEEN MADE.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3GOVERNING DOCUMENTS, CONFLICTS OF INTERST POLICY, AND FINANCIAL STATEMENTS ARE PROVIDED UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4THE BOARD ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF IT'S FINANCIAL STATEMENTS AND SELECTION OF AN INDEPENDENT ACCOUNTANT ANNUALLY. THIS PROCESS HAS NOT CHANGED FROM THE PRIOR YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5ST. PAUL SCHOOL OF NORTHERN LIGHTS IS REQUIRED TO HAVE AN AUTHORIZER TO MONITOR ITS OPERATIONS IN ORDER TO MAINTAIN ITS CHARTER. ST. PAUL SCHOOL OF NORTHERN LIGHTS' APPROVED AUTHORIZER DURING THE FISCAL YEAR 2024 WAS INNOVATIVE QUALITY SCHOOLS.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART XII, LINE 2C:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5AUTHORIZER
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0MN
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt02971264
IRS990/TotalAssetsEOYAmt05374714
IRS990/TotalAssetsGrp/BOYAmt02971264
IRS990/TotalAssetsGrp/EOYAmt05374714
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt04240606
IRS990/TotalEmployeeCnt080
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0338243
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt05139493
IRS990/TotalFunctionalExpensesGrp/TotalAmt05477736
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt02766125
IRS990/TotalLiabilitiesEOYAmt06335479
IRS990/TotalLiabilitiesGrp/BOYAmt02766125
IRS990/TotalLiabilitiesGrp/EOYAmt06335479
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0205139
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-960765
IRS990/TotalOtherCompensationAmt08906
IRS990/TotalProgramServiceExpensesAmt05139493

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