Civic Intelligence

Rochester Math & Science Academy

990 • Fiscal year 2024 • EIN 87-0732808

Jul 01, 2023 to Jun 30, 2024 • Filed on May 08, 2025

Organization Profilewww.rmsacademy.org
415 16 St SWRochester, MN 55902

(952) 563-6917

Siviq Scores

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

Liabilities / Assets

93rd percentile

0.95x

Higher debt load relative to assets than 93% of similar nonprofits.

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

Liabilities / Revenue

75th percentile

0.52x

Higher debt load relative to revenue than 75% of similar nonprofits.

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

Net Margin

38th percentile

0.2%

Higher net margin than 38% of similar nonprofits.

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

Top Officer Pay

52nd percentile

$133,980

Higher top officer pay than 52% of similar nonprofits.

Top officer pay equals 1.4% of source-year revenue.

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

Asset Growth

3rd percentile

-29%

Faster asset growth than 3% of similar nonprofits.

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

Revenue Growth

48th percentile

6.9%

Faster revenue growth than 48% of similar nonprofits.

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

Balance Sheet
Liabilities / Assets93rd percentile

Assets

Down

$5,286,469

Down $2,109,295 (-29%) from 2023

Net Assets

Up

$280,293

Up $16,524 (+6.3%) from 2023

Liabilities

Down

$5,006,176

Down $2,125,819 (-30%) from 2023

Revenue And Expenses
Liabilities / Revenue75th percentileNet Margin38th percentile

Revenue

Up

$9,546,058

Up $619,268 (+6.9%) from 2023

Expenses

Up

$9,529,534

Up $80,569 (+0.9%) from 2023

Net Income

Up

$16,524

Up $538,699 (+103%) from 2023

Historical Trend

Balance Sheet Trend

Asset Growth3rd percentile

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

$10M$5.0M$0-$5.0MAssets 2011: $1,741,550Liabilities 2011: $161,756Net Assets 2011: $1,579,7942011Assets 2012: $1,808,361Liabilities 2012: $174,193Net Assets 2012: $1,634,1682012Assets 2013: $1,802,692Liabilities 2013: $230,206Net Assets 2013: $1,572,4862013Assets 2014: $1,879,179Liabilities 2014: $249,933Net Assets 2014: $1,629,2462014Assets 2015: $2,389,989Liabilities 2015: $2,244,498Net Assets 2015: $145,4912015Assets 2016: $2,871,377Liabilities 2016: $2,444,703Net Assets 2016: $426,6742016Assets 2017: $6,690,457Liabilities 2017: $6,735,081Net Assets 2017: -$44,6242017Assets 2018: $6,488,923Liabilities 2018: $7,330,847Net Assets 2018: -$841,9242018Assets 2019: $5,456,892Liabilities 2019: $6,456,493Net Assets 2019: -$999,6012019Assets 2020: $5,214,292Liabilities 2020: $7,088,596Net Assets 2020: -$1,874,3042020Assets 2021: $6,275,658Liabilities 2021: $6,936,692Net Assets 2021: -$661,0342021Assets 2022: $6,494,562Liabilities 2022: $6,064,818Net Assets 2022: $429,7442022Assets 2023: $7,395,764Liabilities 2023: $7,131,995Net Assets 2023: $263,7692023Assets 2024: $5,286,469Liabilities 2024: $5,006,176Net Assets 2024: $280,2932024

Highlighted filing

2024

Assets$5,286,469
Liabilities$5,006,176
Net Assets$280,293
Open 2024 Filing

Operations Trend

Revenue Growth48th percentile

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

$10M$5.0M$0-$5.0MExpenses 2011: $2,412,2922011Expenses 2012: $2,802,1682012Expenses 2013: $3,041,5802013Revenue 2014: $3,617,798Expenses 2014: $3,561,038Net Income 2014: $56,7602014Revenue 2015: $4,084,051Expenses 2015: $3,897,848Net Income 2015: $186,2032015Revenue 2016: $4,751,752Expenses 2016: $4,470,569Net Income 2016: $281,1832016Revenue 2017: $5,325,776Expenses 2017: $5,797,074Net Income 2017: -$471,2982017Revenue 2018: $5,600,595Expenses 2018: $6,397,895Net Income 2018: -$797,3002018Revenue 2019: $5,746,968Expenses 2019: $5,904,645Net Income 2019: -$157,6772019Revenue 2020: $6,425,922Expenses 2020: $7,300,625Net Income 2020: -$874,7032020Revenue 2021: $8,397,219Expenses 2021: $7,183,949Net Income 2021: $1,213,2702021Revenue 2022: $8,922,025Expenses 2022: $7,831,247Net Income 2022: $1,090,7782022Revenue 2023: $8,926,790Expenses 2023: $9,448,965Net Income 2023: -$522,1752023Revenue 2024: $9,546,058Expenses 2024: $9,529,534Net Income 2024: $16,5242024

Highlighted filing

2024

Revenue$9,546,058
Expenses$9,529,534
Net Income$16,524
Open 2024 Filing
Jump To
Filing Snapshot
Filing Period
Jul 1, 2023 to Jun 30, 2024
Signed
May 8, 2025
Return Version
2023v6.0
Gross Receipts
$9,546,058
Mission and Program Overview

Mission

The mission of the school is to maximize opportunities for children through educational innovation that will ensure their full development as healthy and positive contributors to the greater community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,584,463$2,497,873▼ $1,086,590
Pledges and Grants Receivable$1,081,085$1,103,002▲ $21,917
Land, Buildings, and Equipment, Net$380,939$359,423▼ $21,516
Cash and Non-Interest-Bearing Accounts$238,762$160,682▼ $78,080
Accounts Receivable$47,844$88,970▲ $41,126
Prepaid Expenses and Deferred Charges$54,895$55,000▲ $105
Total Assets$7,395,764$5,286,469▼ $2,109,295
Other Assets Total$2,007,776$1,021,519▼ $986,257
Liabilities
Other Liabilities$5,151,736$4,240,373▼ $911,363
Accounts Payable and Accrued Expenses$1,936,047$735,923▼ $1,200,124
Unsecured Notes Loans Payable$44,212$29,880▼ $14,332
Total Liabilities$7,131,995$5,006,176▼ $2,125,819
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$241,889$216,075▼ $25,814
Net Assets With Donor Restrictions$21,880$64,218▲ $42,338
Total Net Assets Fund Balance$263,769$280,293▲ $16,524
Total Liabilities and Net Assets / Fund Balance$7,395,764$5,286,469▼ $2,109,295

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$312,551$1,010,659$1,323,210
Leasehold Improvements$25,983$398,286$424,269
Other Land Buildings$20,889$20,889$41,778
Other Assets Org$1,021,519--
Compensation and Service Providers
Top Officer Pay52nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Abdifitah ShekhExecutive DirectorFT$94,400$39,580$133,980
Sulaf Al-SaifySecretary/TeacherFT$60,887$5,264$66,151
Ali JarasMember/TeacherFT$46,364$4,032$50,396
Bazi Bin-SheikhTreasurer/TeacherFT$46,381$4,011$50,392

Board Members and Trustees

NameTitle
Ahmed ElmiBoard chair
Mohamed WarsameMember

Highest Paid Contractors

ContractorServicesLocationCompensation
Nile RestaurantFood service1205 7th Street Northwest, Rochester, MN 55901$611,252
Munira Transportation Service IncTransportation310 14th Street Southeast, Rochester, MN 55904$572,760
Fredrickson & Byron PALegal60 South 6th Street 1500, Minneapolis, MN 55402$451,163
Locke Lord LLPLegalChase Tower 2200 Ross Ave 2800, Dallas, TX 75201$304,495
Fabyanske Westra Hart & ThomsonLegal80 South 8th Street Suite 1900, Minneapolis, MN 55402$196,235
Revenue and Support

Revenue Composition

Contributions and Grants
$9,397,506
Program Service Revenue
$51,081
Investment Income
$73,281
Other Revenue
$24,190
Change in Net Assets
$16,524
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$5,549,600
Other Expenses$3,979,934
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$3,723,575$374,336-$4,097,911
Fees for Services Other$544,574$315,024-$859,598
Occupancy$819,959--$819,959
Travel$676,242$1,020-$677,262
Other Employee Benefits$288,249$114,844-$403,093
Current Officers, Directors, Trustees, and Key Employees$315,026$42,111-$357,137
Pension Plan Contributions$348,535$8,531-$357,066
Payroll Taxes$303,947$30,446-$334,393
Fees for Services Legal-$305,919-$305,919
Fees for Services Accounting-$110,389-$110,389
Depreciation Depletion$87,725$20,610-$108,335
Office Expenses$80,563$14,290-$94,853
Information Technology$64,624$24,698-$89,322
Insurance$49,230--$49,230
Other Expenses$2,279$35,193-$37,472
All Other Expenses$25,185--$25,185
Interest$2,347--$2,347
Total Functional Expenses$8,114,141$1,415,393$0$9,529,534
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$3,822,112
Deferred inflows of pension resources$418,261
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
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 6

“Parents or guardians of students and staff are members.”

Form 990, Part VI, Section A, line 7A

“Members are eligible to vote for board members.”

Form 990, Part VI, Section A, line 8B

“The organization does not have a committee with authority to act on behalf of the governing body.”

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

“The audit firm completes it and sends it to the Director for review, signature, and submission.”

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

“Annually, board members and key employees complete a full disclosure which includes member, spouse, and close relatives of potential conflicts of interest. If a board member has a potential conflict of interest, they do not vote on that matter.”

Form 990, Part VI, Section B, line 15A

“The Board reviews and approves the Executive Director's compensation.”

Form 990, Part VI, Section C, line 19

“The governing documents, conflict of interest policy, and financial statements are available upon request.”

Filing and Contact Details

Filer

Filer Name
Rochester Math and Science Academy
EIN
87-0732808
Phone
9525636917
Address
415 16 St SW, Rochester, MN 55902

Signing Officer

Name
Abdifitah Shekh
Title
Executive Director
Phone
6123764500
Signed
2025-05-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Abdifitah Shekh
Formed
2004
Legal Domicile
Mn
Voting Board Members
5
Independent Board Members
2
Employees
114
Volunteers
35

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 XII, Line 1:

“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.”

Form 990, Part XII, Line 2C:

“This process has not changed from the prior year.”

Financial Statement Notes

Part X, Line 2:

“The Charter School is classified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and comparable section of the Minnesota income tax statutes. The Organization has evaluated and determined that there are no uncertain tax positions as of June, 30, 2024. The Association's tax returns are subject to possible examination by the taxing authorities.”

Raw XML AppendixShowing 400 of 505 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/Desc0Rochester Math and Science Academy is a results oriented charter school. The school's vision is to meet the distinct needs of our newly arrived student population. The school will create a supportive family teaching community that uilizes shared ideas, goals, and experiences as a major tool for fostering a comprehensive and challenging education. The vision is to meet the distinct needs of Rochester's diverse student population. The school served 421 students in 2023.
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IRS990/MembersOrStockholdersInd01
IRS990/MethodOfAccountingOtherInd0X
IRS990/MinutesOfCommitteesInd00
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0The mission of the school is to maximize opportunities for children through educational innovation that will ensure their full development as healthy and positive contributors to the greater community.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0263769
IRS990/NetAssetsOrFundBalancesEOYAmt0280293
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0241889
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0216075
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ProgramServicesAmt0819959
IRS990/OccupancyGrp/TotalAmt0819959
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt014290
IRS990/OfficeExpensesGrp/ProgramServicesAmt080563
IRS990/OfficeExpensesGrp/TotalAmt094853
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt02007776
IRS990/OtherAssetsTotalGrp/EOYAmt01021519
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0114844
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt0288249
IRS990/OtherEmployeeBenefitsGrp/TotalAmt0403093
IRS990/OtherExpensesGrp/Desc0Food/Milk
IRS990/OtherExpensesGrp/Desc1Field Trip
IRS990/OtherExpensesGrp/Desc2Supplies
IRS990/OtherExpensesGrp/Desc3Dues and Memberships
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt017982
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt135193
IRS990/OtherExpensesGrp/ProgramServicesAmt0574425
IRS990/OtherExpensesGrp/ProgramServicesAmt1135088
IRS990/OtherExpensesGrp/ProgramServicesAmt272568
IRS990/OtherExpensesGrp/ProgramServicesAmt32279
IRS990/OtherExpensesGrp/TotalAmt0592407
IRS990/OtherExpensesGrp/TotalAmt1135088
IRS990/OtherExpensesGrp/TotalAmt272568
IRS990/OtherExpensesGrp/TotalAmt337472
IRS990/OtherLiabilitiesGrp/BOYAmt05151736
IRS990/OtherLiabilitiesGrp/EOYAmt04240373
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0Pension revenue
IRS990/OtherRevenueMiscGrp/ExclusionAmt024190
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt024190
IRS990/OtherRevenueTotalAmt024190
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt0374336
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt03723575
IRS990/OtherSalariesAndWagesGrp/TotalAmt04097911
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt030446
IRS990/PayrollTaxesGrp/ProgramServicesAmt0303947
IRS990/PayrollTaxesGrp/TotalAmt0334393
IRS990/PensionPlanContributionsGrp/ManagementAndGeneralAmt08531
IRS990/PensionPlanContributionsGrp/ProgramServicesAmt0348535
IRS990/PensionPlanContributionsGrp/TotalAmt0357066
IRS990/PledgesAndGrantsReceivableGrp/BOYAmt01081085
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt01103002
IRS990/PoliticalCampaignActyInd00
IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt054895
IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt055000
IRS990/PrincipalOfficerNm0Abdifitah Shekh
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0900099
IRS990/ProgramServiceRevenueGrp/BusinessCd1900099
IRS990/ProgramServiceRevenueGrp/Desc0Misc from local source
IRS990/ProgramServiceRevenueGrp/Desc1Medical assistance
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt049850
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt11231
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt049850
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt11231
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt08895704
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt024546
IRS990/PYOtherExpensesAmt04529696
IRS990/PYOtherRevenueAmt06540
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt0-522175
IRS990/PYSalariesCompEmpBnftPaidAmt04919269
IRS990/PYTotalExpensesAmt09448965
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt08926790
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt016524
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd01
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd01
IRS990/ReportOtherLiabilitiesInd01
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt051081
IRS990/SavingsAndTempCashInvstGrp/BOYAmt03584463
IRS990/SavingsAndTempCashInvstGrp/EOYAmt02497873
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/EquipmentGrp/BookValueAmt0312551
IRS990ScheduleD/EquipmentGrp/DepreciationAmt01010659
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01323210
IRS990ScheduleD/FootnoteTextInd0X
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt025983
IRS990ScheduleD/LeaseholdImprovementsGrp/DepreciationAmt0398286
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0424269
IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt01021519
IRS990ScheduleD/OtherAssetsOrgGrp/Desc0Deferred outflows of pension resources
IRS990ScheduleD/OtherLandBuildingsGrp/BookValueAmt020889
IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt020889
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt041778
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0418261
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt13822112
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0Deferred inflows of pension resources
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1Net pension liability
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0The Charter School is classified as a tax-exempt organization under Section 501(c)(3) of the Internal Revenue Code and comparable section of the Minnesota income tax statutes. The Organization has evaluated and determined that there are no uncertain tax positions as of June, 30, 2024. The Association's tax returns are subject to possible examination by the taxing authorities.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Part X, Line 2:
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0359423
IRS990ScheduleD/TotalBookValueOtherAssetsAmt01021519
IRS990ScheduleD/TotalLiabilityAmt04240373
IRS990ScheduleE/ComplianceWithRevProc7550Ind00
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/PlcyPblczdViaBroadcastMediaInd00
IRS990ScheduleE/PolicyStmtInBrochuresEtcInd01
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt0The racially nondiscriminatory policy is publicized on the website, but not on the home page.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt1School receives state and federal funding.
IRS990ScheduleE/SupplementalInformationDetail/ExplanationTxt2The racially nondiscriminatory policy is publicized on the website, but not on the home page.
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc0Schedule E, Part I, Line 3
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc1Schedule E, Part I, Line 6
IRS990ScheduleE/SupplementalInformationDetail/FormAndLineReferenceDesc2Schedule E, Part I, Line 7
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0Parents or guardians of students and staff are members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Members are eligible to vote for board members.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2The organization does not have a committee with authority to act on behalf of the governing body.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3The audit firm completes it and sends it to the Director for review, signature, and submission.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4Annually, board members and key employees complete a full disclosure which includes member, spouse, and close relatives of potential conflicts of interest. If a board member has a potential conflict of interest, they do not vote on that matter.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5The Board reviews and approves the Executive Director's compensation.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6The governing documents, conflict of interest policy, and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7The 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/ExplanationTxt8This process has not changed from the prior year.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Form 990, Part VI, Section A, line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Form 990, Part VI, Section A, line 7a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Form 990, Part VI, Section A, line 8b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Form 990, Part VI, Section B, line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4Form 990, Part VI, Section B, line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5Form 990, Part VI, Section B, line 15a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6Form 990, Part VI, Section C, line 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7Form 990, Part XII, Line 1:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc8Form 990, Part XII, Line 2c:
IRS990ScheduleR/AssetExchangeInd00
IRS990ScheduleR/AssetPurchaseFromOtherOrgInd00
IRS990ScheduleR/AssetSaleToOtherOrgInd00
IRS990ScheduleR/DivRelatedOrganizationInd00
IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd00
IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd00
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd01
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt0Rochester Math and Science Academy
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt0Rochester MSA Building Company
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN0873472551
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt0501(c)(3)
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd0MN
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt0Facility rental
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt0Line 12a, I
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt0415 16th Street SW
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm0Rochester
IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd0MN

Document Assets

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Filings

Displayed year

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

Open filing
Assets
$5,286,469
Liabilities
$5,006,176
Net assets
$280,293
Revenue
$9,546,058
Expenses
$9,529,534
Net income
$16,524
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.29$5.01$0.28$9.55$9.53$0.02
2023Detailed filing. Detailed filing data is available for this year.$7.40$7.13$0.26$8.93$9.45$0.52
2022Detailed filing. Detailed filing data is available for this year.$6.49$6.06$0.43$8.92$7.83$1.09
2021Detailed filing. Detailed filing data is available for this year.$6.28$6.94$0.66$8.40$7.18$1.21
2020Detailed filing. Detailed filing data is available for this year.$5.21$7.09$1.87$6.43$7.30$0.87
2019Detailed filing. Detailed filing data is available for this year.$5.46$6.46$1.00$5.75$5.90$0.16
2018Detailed filing. Detailed filing data is available for this year.$6.49$7.33$0.84$5.60$6.40$0.80
2017Detailed filing. Detailed filing data is available for this year.$6.69$6.74$0.04$5.33$5.80$0.47
2016Detailed filing. Detailed filing data is available for this year.$2.87$2.44$0.43$4.75$4.47$0.28
2015Detailed filing. Detailed filing data is available for this year.$2.39$2.24$0.15$4.08$3.90$0.19
2014Detailed filing. Detailed filing data is available for this year.$1.88$0.25$1.63$3.62$3.56$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.80$0.23$1.57$3.04
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.17$1.63$2.80
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.74$0.16$1.58$2.41