Civic Intelligence

Link Public Schools

990 • Fiscal year 2023 • EIN 84-2320517

Jul 01, 2022 to Jun 30, 2023 • Filed on Feb 16, 2024

Organization Profilewww.linkpublicschools.org
1330 Lagoon AveMinneapolis, MN 55408

(303) 908-7510

Siviq Scores

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

Liabilities / Assets

58th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

59th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

5th percentile

-153%

Higher net margin than 5% of similar nonprofits.

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

Top Officer Pay

98th percentile

$106,311

Higher top officer pay than 98% of similar nonprofits.

Top officer pay equals 41.5% of source-year revenue.

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

Asset Growth

2nd percentile

-100%

Faster asset growth than 2% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Revenue Growth

8th percentile

-62%

Faster revenue growth than 8% of similar nonprofits.

2023 filings • 501(c)3 • <$500k nonprofits • Annualized from 2022 to 2023

Balance Sheet
Liabilities / Assets58th percentile

Assets

Down

$7

Down $555,783 (-100%) from 2022

Net Assets

Down

$7

Down $391,946 (-100%) from 2022

Liabilities

Down

$0

Down $163,837 (-100%) from 2022

Revenue And Expenses
Liabilities / Revenue59th percentileNet Margin5th percentile

Revenue

Down

$256,099

Down $409,810 (-62%) from 2022

Expenses

Up

$648,045

Up $125,278 (+24%) from 2022

Net Income

Down

-$391,946

Down $535,088 (-374%) from 2022

Historical Trend

Balance Sheet Trend

Asset Growth2nd percentile

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

$600K$400K$200K$0Assets 2021: $257,189Liabilities 2021: $8,378Net Assets 2021: $248,8112021Assets 2022: $555,790Liabilities 2022: $163,837Net Assets 2022: $391,9532022Assets 2023: $7Liabilities 2023: $0Net Assets 2023: $72023

Highlighted filing

2023

Assets$7
Liabilities$0
Net Assets$7
Open 2023 Filing

Operations Trend

Revenue Growth8th percentile

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

$1.0M$500K$0-$500KRevenue 2021: $390,762Expenses 2021: $442,571Net Income 2021: -$51,8092021Revenue 2022: $665,909Expenses 2022: $522,767Net Income 2022: $143,1422022Revenue 2023: $256,099Expenses 2023: $648,045Net Income 2023: -$391,9462023

Highlighted filing

2023

Revenue$256,099
Expenses$648,045
Net Income-$391,946
Open 2023 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
Feb 16, 2024
Return Version
2022v5.0
Gross Receipts
$256,099
Mission and Program Overview

Mission

Link Public Schools is a diverse, purpose-driven community that equips all students for college, career, and life.

Link Public School is a diverse, purpose-driven community that equips all students for college, career, and life.

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$49,310--
Prepaid Expenses and Deferred Charges$2,181--
Cash and Non-Interest-Bearing Accounts$456,693$7▼ $456,686
Other Assets Total$47,606$0▼ $47,606
Total Assets$555,790$7▼ $555,783
Liabilities
Other Liabilities$126,509$0▼ $126,509
Accounts Payable and Accrued Expenses$37,328--
Total Liabilities$163,837$0▼ $163,837
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$391,953$7▼ $391,946
Total Net Assets Fund Balance$391,953$7▼ $391,946
Total Liabilities and Net Assets / Fund Balance$555,790$7▼ $555,783
Compensation and Service Providers
Top Officer Pay98th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Brad WhiteExecutive DirectorFT$100,000$6,311$106,311

Board Members and Trustees

NameTitle
Jinah ChernivecBoard Chair
Tyler BaierFinance Chair
Deron CarringtonDirector
Margie SoranDirector
Sarah JohnsonDirector
Tobias KnightDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$80,619
Program Service Revenue
$0
Investment Income
$11,619
Other Revenue
$163,861
All Other Contributions
$10,184
Change in Net Assets
$-391,946

Audited Revenue Reconciliation

Revenue per Audited Statements
$92,238
Revenue Not Reported on Financial Statements
$163,861
Revenue Not Reported on Form 990
$0
Other Revenue Adjustments
$163,861
Total Revenue per Audited Statements
$92,238
Total Revenue per Form 990
$256,099
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$439,932
Salaries, Compensation, and Employee Benefits$208,113
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$76,997$66,523-$143,520
Fees for Services Other$18,574$69,988-$88,562
Information Technology$10,243$23,053-$33,296
Office Expenses$22,891$10,318-$33,209
Current Officers, Directors, Trustees, and Key Employees-$31,250-$31,250
Insurance$8,482$5,245-$13,727
Pension Plan Contributions$5,588$7,797-$13,385
Payroll Taxes$5,860$6,890-$12,750
Other Employee Benefits$2,304$4,904-$7,208
Other Expenses$4,821$1,749-$6,570
Travel$3,234$1,181-$4,415
All Other Expenses$776$450-$1,226
Total Functional Expenses$416,583$231,462$0$648,045

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$648,045
Total Expenses per Form 990$648,045
Total Expenses per Audited Statements$569,142
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$-78,903
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
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 EdFinMN will review as well as school management.”

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

“The school reviews conflicts of interest as they arise.”

Form 990, Part VI, Section B, line 15

“The school conducted a local salary comparison and discussed and decided upon a salary with the full board.”

Form 990, Part VI, Section C, line 19

“Documents are available to the public upon request.”

Filing and Contact Details

Filer

Filer Name
LINK Public School
EIN
84-2320517
Phone
3039087510
Address
1330 Lagoon Ave, Minneapolis, MN 55408

Signing Officer

Name
Jinah Chernivec
Title
Board Chair
Phone
3039087510
Signed
2024-02-16
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Jinah Chernivec
Formed
2019
Legal Domicile
Mn
Voting Board Members
6
Independent Board Members
6
Employees
18
Volunteers
6

Preparer

Firm
Abdo LLP
Address
5201 Eden Ave Ste 250, Edina, MN 55436
Preparer
Steven D Anseth CPA
Phone
9528359090
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 11G

“Other fees: Program service expenses 5,000. Management and general expenses 2,573. Fundraising expenses 0. Total expenses 7,573. Consulting fees: Program service expenses 13,574. Management and general expenses 66,171. Fundraising expenses 0. Total expenses 79,745. Communication services: Program service expenses 0. Management and general expenses 1,244. Fundraising expenses 0. Total expenses 1,244.”

Form 990, Part XII, Line 2C:

“The Board of Directors assumes responsibility for oversight of the audit of its financial statements and selection of independent accountant.”

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 Code and similar 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, 2023. The Associations tax returns are subject to possible examination by the taxing authorities.”

Part XI, Line 4B - Other Adjustments:

“Negative pension expense reclassified as revenue 78,903. Write-offs 84,958.”

Part XII, Line 2D - Other Adjustments:

“Negative pension expense reclassified as revenue -78,903.”

Raw XML AppendixShowing 400 of 414 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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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School is exempt from federal and state income taxes under Section 501(c)(3) of the Internal Revenue Code and similar 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, 2023. The Associations tax returns are subject to possible examination by the taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1Negative pension expense reclassified as revenue 78,903. Write-offs 84,958.
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt2Negative pension expense reclassified as revenue -78,903.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Part XI, Line 4b - Other Adjustments:
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc2Part XII, Line 2d - Other Adjustments:
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IRS990ScheduleD/TotalRevenuePerForm990Amt0256099
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt092238
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0569142
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/MaintainRacialCompRecsInd00
IRS990ScheduleE/MaintainScholarshipsRecsInd00
IRS990ScheduleE/NondiscriminatoryPolicyStmtInd01
IRS990ScheduleE/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd00
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The authorization & affidavit include multiple assurances regarding the school's racially nondiscriminatory policies and procedures. The website does not yet include the policy and will be updated prior to Spring enrollment. The policy will be communicated to all applicants during the registration process in Spring 2022.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1No policies formed yet because the school is pre-operational. Policies will be developed before the school starts operation.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The school obtains funding from the U.S. Department of Education.
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
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The EdFinMN will review as well as school management.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The school reviews conflicts of interest as they arise.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The school conducted a local salary comparison and discussed and decided upon a salary with the full board.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3Documents are available to the public upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Other fees: Program service expenses 5,000. Management and general expenses 2,573. Fundraising expenses 0. Total expenses 7,573. Consulting fees: Program service expenses 13,574. Management and general expenses 66,171. Fundraising expenses 0. Total expenses 79,745. Communication services: Program service expenses 0. Management and general expenses 1,244. Fundraising expenses 0. Total expenses 1,244.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board of Directors assumes responsibility for oversight of the audit of its financial statements and selection of independent accountant.
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 IX, line 11g
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part XII, Line 2c:
IRS990/SchoolOperatingInd01
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0555790
IRS990/TotalAssetsEOYAmt07
IRS990/TotalAssetsGrp/BOYAmt0555790
IRS990/TotalAssetsGrp/EOYAmt07
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt080619
IRS990/TotalEmployeeCnt018
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt0231462
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0416583
IRS990/TotalFunctionalExpensesGrp/TotalAmt0648045
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0163837
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt0163837
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0391953
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt07
IRS990/TotalOtherCompensationAmt06311
IRS990/TotalProgramServiceExpensesAmt0416583
IRS990/TotalReportableCompFromOrgAmt0100000
IRS990/TotalRevenueGrp/ExclusionAmt0175480
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0256099
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt06
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt0555790
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt07
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TravelGrp/ManagementAndGeneralAmt01181
IRS990/TravelGrp/ProgramServicesAmt03234
IRS990/TravelGrp/TotalAmt04415
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01330 Lagoon Ave
IRS990/USAddress/CityNm0Minneapolis
IRS990/USAddress/StateAbbreviationCd0MN
IRS990/USAddress/ZIPCd055408
IRS990/VotingMembersGoverningBodyCnt06
IRS990/VotingMembersIndependentCnt06
IRS990/WebsiteAddressTxt0www.linkpublicschools.org
IRS990/WhistleblowerPolicyInd01
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0Jinah Chernivec
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0Board Chair
ReturnHeader/BusinessOfficerGrp/PhoneNum03039087510
ReturnHeader/BusinessOfficerGrp/SignatureDt02024-02-16
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0LINK Public School
ReturnHeader/Filer/BusinessNameControlTxt0LINK
ReturnHeader/Filer/EIN0842320517
ReturnHeader/Filer/PhoneNum03039087510
ReturnHeader/Filer/USAddress/AddressLine1Txt01330 Lagoon Ave
ReturnHeader/Filer/USAddress/CityNm0Minneapolis
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MN
ReturnHeader/Filer/USAddress/ZIPCd055408
ReturnHeader/IRSResponsiblePrtyInfoCurrInd01
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0411397419
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Abdo LLP

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2023 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$7
Liabilities
$0
Net assets
$7
Revenue
$256,099
Expenses
$648,045
Net income
-$391,946
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2023Detailed filing. Detailed filing data is available for this year.$0.00$0.00$0.00$2.56$6.48$3.92
2022Detailed filing. Detailed filing data is available for this year.$5.56$1.64$3.92$6.66$5.23$1.43
2021Detailed filing. Detailed filing data is available for this year.$2.57$0.08$2.49$3.91$4.43$0.52