ATHLOS ACADEMY OF ST CLOUD: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: ATHLOS ACADEMY OF ST CLOUD (EIN 81-0762821)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-03-06
IRS object ID: 202430669349300423
Schema version: 2022v5.0
Source: Download XML · Original 990 at ProPublica

Every field in the e-filed return. Faint text is the IRS element name, for citing.

Return header
Form 990
Schedule A
Schedule B
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2024-03-06T09:19:24-06:00	ReturnTs
Tax Period End	2023-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411397419	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	Abdo LLP	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	5201 Eden Ave Ste 250	AddressLine1Txt
City	Edina	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55436	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2022-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	810762821	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	Athlos Academy of St Cloud	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	ATHL	BusinessNameControlTxt
Phone	3202814430	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3701 33rd Street South	AddressLine1Txt
City	St Cloud	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56301	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Jennifer Geraghty	PersonNm
Person Title	Executive Director	PersonTitleTxt
Phone	3202814430	PhoneNum
Signature	2024-03-05	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Jennifer	PersonFirstNm
Person Last	Geraghty	PersonLastNm

Field	Value	IRS element (for citing)
SSN	XXX-XX-XXXX	SSN

Field	Value	IRS element (for citing)
IRS Responsible Prty Info Curr	Yes (1)	IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	Steven D Anseth CPA	PreparerPersonNm
PTIN	P00552219	PTIN
Phone	9528359090	PhoneNum
Preparation	2024-01-16	PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

Field	Value	IRS element (for citing)
Trusted Customer	2	TrustedCustomerCd
Authentication Assurance Level	AAL1	AuthenticationAssuranceLevelCd
Identity Assurance Level	IAL1	IdentityAssuranceLevelCd

Field	Value	IRS element (for citing)
Tax	2022	TaxYr
Build TS	2023-04-26 12:10:37Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	Jennifer Geraghty	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3701 33rd Street South	AddressLine1Txt
City	St Cloud	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56301	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$8,522,241	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	athlosstcloud.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2015	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	To provide high quality educational opportunities for the whole child built on the three foundational pillars of prepared mind, healthy body, and performance character.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	6	VotingMembersIndependentCnt
Total Employee	131	TotalEmployeeCnt
Total Volunteers	2	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$8,875,317	PYContributionsGrantsAmt
CY Contributions Grants	$8,277,670	CYContributionsGrantsAmt
PY Program Service Revenue	$23,808	PYProgramServiceRevenueAmt
CY Program Service Revenue	$9,725	CYProgramServiceRevenueAmt
PY Investment Income	$20	PYInvestmentIncomeAmt
CY Investment Income	-$643	CYInvestmentIncomeAmt
PY Other Revenue	$54,134	PYOtherRevenueAmt
CY Other Revenue	$234,518	CYOtherRevenueAmt
PY Total Revenue	$8,953,279	PYTotalRevenueAmt
CY Total Revenue	$8,521,270	CYTotalRevenueAmt
PY Grants And Similar Paid	$0	PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid	$0	CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members	$0	PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members	$0	CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid	$5,256,387	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$5,026,570	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$4,505,148	PYOtherExpensesAmt
CY Other Expenses	$3,182,921	CYOtherExpensesAmt
PY Total Expenses	$9,761,535	PYTotalExpensesAmt
CY Total Expenses	$8,209,491	CYTotalExpensesAmt
PY Revenues Less Expenses	-$808,256	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$311,779	CYRevenuesLessExpensesAmt
Total Assets BOY	$4,016,308	TotalAssetsBOYAmt
Total Assets EOY	$3,308,420	TotalAssetsEOYAmt
Total Liabilities BOY	$7,184,868	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$6,165,201	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$3,168,560	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$2,856,781	NetAssetsOrFundBalancesEOYAmt
Mission	The mission of Athlos Academy of St Cloud is to provide high quality educational opportunities for the whole child built on the three foundational pillars of prepared mind, healthy body, and character.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$6,704,823	ExpenseAmt
Revenue	$9,725	RevenueAmt
Desc	Athlos Academy of St Cloud is a charter school located in St Cloud, Minnesota with a goal to provided high quality educational opportunities for the whole child built of the three foundational pillars of prepared mind, healthy body, and performance character.	Desc
Total Program Service Expenses	$6,704,823	TotalProgramServiceExpensesAmt
Described In Section501c3	Yes (1)	DescribedInSection501c3Ind
Schedule B Required	Yes (1)	ScheduleBRequiredInd
Political Campaign Acty	0	PoliticalCampaignActyInd
Lobbying Activities	0	LobbyingActivitiesInd
Subject To Proxy Tax	0	SubjectToProxyTaxInd
Donor Advised Fund	0	DonorAdvisedFundInd
Conservation Easements	0	ConservationEasementsInd
Collections Of Art	0	CollectionsOfArtInd
Credit Counseling	0	CreditCounselingInd
Donor Rstr Or Quasi Endowments	0	DonorRstrOrQuasiEndowmentsInd
Report Land Building Equipment	Yes (1)	ReportLandBuildingEquipmentInd
Report Investments Other Sec	0	ReportInvestmentsOtherSecInd
Report Program Related Invst	0	ReportProgramRelatedInvstInd
Report Other Assets	Yes (1)	ReportOtherAssetsInd
Report Other Liabilities	Yes (1)	ReportOtherLiabilitiesInd
Include FIN48 Footnote	Yes (1)	IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt	Yes (1)	IndependentAuditFinclStmtInd
Consolidated Audit Fincl Stmt	0	ConsolidatedAuditFinclStmtInd
School Operating	Yes (1)	SchoolOperatingInd
Foreign Office	0	ForeignOfficeInd
Foreign Activities	0	ForeignActivitiesInd
More Than5000 K To Org	0	MoreThan5000KToOrgInd
More Than5000 K To Individuals	0	MoreThan5000KToIndividualsInd
Professional Fundraising	0	ProfessionalFundraisingInd
Fundraising Activities	0	FundraisingActivitiesInd
Gaming Activities	0	GamingActivitiesInd
Operate Hospital	0	OperateHospitalInd
Grants To Organizations	0	GrantsToOrganizationsInd
Grants To Individuals	0	GrantsToIndividualsInd
Schedule J Required	0	ScheduleJRequiredInd
Tax Exempt Bonds	0	TaxExemptBondsInd
Engaged In Excess Benefit Trans	0	EngagedInExcessBenefitTransInd
PY Excess Benefit Trans	0	PYExcessBenefitTransInd
Loan Outstanding	0	LoanOutstandingInd
Grant To Related Person	0	GrantToRelatedPersonInd
Business Rln With Org Mem	0	BusinessRlnWithOrgMemInd
Business Rln With Fam Mem	0	BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent	0	BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri	0	DeductibleNonCashContriInd
Deductible Art Contribution	0	DeductibleArtContributionInd
Terminate Operations	0	TerminateOperationsInd
Partial Liquidation	0	PartialLiquidationInd
Disregarded Entity	0	DisregardedEntityInd
Related Entity	0	RelatedEntityInd
Related Organization Ctrl Ent	0	RelatedOrganizationCtrlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org	0	TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp	0	ActivitiesConductedPrtshpInd
Schedule O Required	Yes (1)	ScheduleORequiredInd
IRP Document	13	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	131	EmployeeCnt
Employment Tax Returns Filed	Yes (1)	EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit	0	UnrelatedBusIncmOverLimitInd
Foreign Financial Account	0	ForeignFinancialAccountInd
Prohibited Tax Shelter Trans	0	ProhibitedTaxShelterTransInd
Taxable Party Notification	0	TaxablePartyNotificationInd
Nondeductible Contributions	0	NondeductibleContributionsInd
Quid Pro Quo Contributions	0	QuidProQuoContributionsInd
Form8282 Property Disposed Of	0	Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct	0	RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct	0	PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services	0	IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt	0	SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc	0	SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VI	Yes (X)	InfoInScheduleOPartVIInd
Governing Body Voting Members	7	GoverningBodyVotingMembersCnt
Independent Voting Member	6	IndependentVotingMemberCnt
Family Or Business Rln	0	FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties	0	DelegationOfMgmtDutiesInd
Change To Org Documents	0	ChangeToOrgDocumentsInd
Material Diversion Or Misuse	0	MaterialDiversionOrMisuseInd
Members Or Stockholders	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	Yes (1)	Form990ProvidedToGvrnBodyInd
Conflict Of Interest Policy	Yes (1)	ConflictOfInterestPolicyInd
Annual Disclosure Covered Prsn	Yes (1)	AnnualDisclosureCoveredPrsnInd
Regular Monitoring Enfrc	Yes (1)	RegularMonitoringEnfrcInd
Whistleblower Policy	Yes (1)	WhistleblowerPolicyInd
Document Retention Policy	Yes (1)	DocumentRetentionPolicyInd
Compensation Process CEO	Yes (1)	CompensationProcessCEOInd
Compensation Process Other	0	CompensationProcessOtherInd
Investment In Joint Venture	0	InvestmentInJointVentureInd
Other Website	Yes (X)	OtherWebsiteInd
Upon Request	Yes (X)	UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	The Organization	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	3202814430	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	3701 33rd Street South	AddressLine1Txt
City	St Cloud	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56301	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
Patricia King
Board Chair	5.00	Yes (X)	Yes (X)	$0	$0	$0
Kerin Helmke
Treasurer	1.00	Yes (X)	Yes (X)	$0	$0	$0
Caterine Georgewill
Secretary	40.00	Yes (X)	Yes (X)	$53,481	$0	$9,089
Ember Reichgott Jung
Member	1.00	Yes (X)		$0	$0	$0
Kim Anderson
Member	1.00	Yes (X)		$0	$0	$0
Andrew Grimsley
Member	1.00	Yes (X)		$0	$0	$0
Aaron Schwenzfeier
Member	1.00	Yes (X)		$0	$0	$0
Jennifer Geraghty
Executive Director	40.00		Yes (X)	$90,717	$0	$14,607

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$144,198	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$23,696	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	0	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (5 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
Palmer Bus Service of St Cloud
3690 30th St SE	St Cloud	MN	56304	Student Transportation	$455,338
Marco Technologies
NW 7128 PO Box 1450	Minneapolis	MN	55485	IT Support	$360,710
Athlos Leadership of MN LLC
918 W Idaho St	Boise	ID	83702	Charter Management Organization	$313,450
New Horizon Food
PO Box 860246	Minneapolis	MN	55486	Food Service	$134,856
BerganKDV Outsourced Services
PO Box 1304	St Cloud	MN	56302	Acccounting and Advisory	$104,535

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	5	CntrctRcvdGreaterThan100KCnt
Government Grants	$8,270,563	GovernmentGrantsAmt
All Other Contributions	$7,107	AllOtherContributionsAmt
Total Contributions	$8,277,670	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Fee from Patrons	900099	$8,233	$8,233
Sales of Materials	900099	$1,492	$1,492

Field	Value	IRS element (for citing)
Total Program Service Revenue	$9,725	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$328	TotalRevenueColumnAmt
Exclusion	$328	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$971	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$971	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$971	TotalRevenueColumnAmt
Exclusion	-$971	ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Pension Revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$234,518	TotalRevenueColumnAmt
Exclusion	$234,518	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$234,518	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$8,521,270	TotalRevenueColumnAmt
Related Or Exempt Func Income	$9,725	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$233,875	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$169,800	TotalAmt
Program Services	$137,664	ProgramServicesAmt
Management And General	$32,136	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$3,896,451	TotalAmt
Program Services	$3,224,250	ProgramServicesAmt
Management And General	$672,201	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$447,942	TotalAmt
Program Services	$366,528	ProgramServicesAmt
Management And General	$81,414	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$215,091	TotalAmt
Program Services	$152,181	ProgramServicesAmt
Management And General	$62,910	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$297,286	TotalAmt
Program Services	$244,716	ProgramServicesAmt
Management And General	$52,570	ManagementAndGeneralAmt

Fees For Services Management FeesForServicesManagementGrp

Field	Value	IRS element (for citing)
Total	$313,450	TotalAmt
Program Services	$91,786	ProgramServicesAmt
Management And General	$221,664	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$3,500	TotalAmt
Management And General	$3,500	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$129,302	TotalAmt
Management And General	$129,302	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$169,655	TotalAmt
Program Services	$88,567	ProgramServicesAmt
Management And General	$81,088	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,275	TotalAmt
Program Services	$180	ProgramServicesAmt
Management And General	$2,095	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$169,932	TotalAmt
Program Services	$69,673	ProgramServicesAmt
Management And General	$100,259	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$1,393,191	TotalAmt
Program Services	$1,392,771	ProgramServicesAmt
Management And General	$420	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$83,427	TotalAmt
Program Services	$83,427	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$15,822	TotalAmt
Program Services	$15,724	ProgramServicesAmt
Management And General	$98	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$32,674	TotalAmt
Program Services	$32,674	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$49,424	TotalAmt
Program Services	$49,424	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Food	$248,172	$243,393	$4,779
Supplies & Textbooks	$152,254	$121,704	$30,550
Repairs & Maintenance	$140,197	$140,197
Field Trips	$99,535	$99,535

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$180,111	TotalAmt
Program Services	$150,429	ProgramServicesAmt
Management And General	$29,682	ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$8,209,491	TotalAmt
Program Services	$6,704,823	ProgramServicesAmt
Management And General	$1,504,668	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$669,447	BOYAmt
EOY	$1,230,436	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$744,317	BOYAmt
EOY	$489,179	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$32,652	BOYAmt
EOY	$6,535	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$45,665	BOYAmt
EOY	$27,136	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$265,992	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$94,405	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$169,238	BOYAmt
EOY	$171,587	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,354,989	BOYAmt
EOY	$1,383,547	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$4,016,308	BOYAmt
EOY	$3,308,420	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$572,058	BOYAmt
EOY	$638,613	EOYAmt

Deferred Revenue DeferredRevenueGrp

Field	Value	IRS element (for citing)
BOY	$14,856	BOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$6,597,954	BOYAmt
EOY	$5,526,588	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$7,184,868	BOYAmt
EOY	$6,165,201	EOYAmt

Field	Value	IRS element (for citing)
Organization Follows FASB117	Yes (X)	OrganizationFollowsFASB117Ind

No Donor Restriction Net Assets NoDonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	-$3,403,939	BOYAmt
EOY	-$3,042,754	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$235,379	BOYAmt
EOY	$185,973	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$3,168,560	BOYAmt
EOY	-$2,856,781	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$4,016,308	BOYAmt
EOY	$3,308,420	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	$311,779	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$0	OtherChangesInNetAssetsAmt
Info In Schedule O Part XII	Yes (X)	InfoInScheduleOPartXIIInd
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
Accountant Compile Or Review	0	AccountantCompileOrReviewInd
FS Audited	Yes (1)	FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

Field	Value	IRS element (for citing)
Separate Basis Fincl Stmt	Yes (X)	SeparateBasisFinclStmtInd

Field	Value	IRS element (for citing)
Audit Committee	Yes (1)	AuditCommitteeInd
Federal Grant Audit Required	Yes (1)	FederalGrantAuditRequiredInd
Federal Grant Audit Performed	Yes (1)	FederalGrantAuditPerformedInd

Schedule A IRS990ScheduleA

Field	Value	IRS element (for citing)
School	Yes (X)	SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

Field	Value	IRS element (for citing)
Contributor	RESTRICTED	ContributorNum

Contributor Business Name ContributorBusinessName

Field	Value	IRS element (for citing)
Business Name Line1	RESTRICTED	BusinessNameLine1

Contributor US Address ContributorUSAddress

Field	Value	IRS element (for citing)
Address Line1	RESTRICTED	AddressLine1
Address Line2	RESTRICTED	AddressLine2
City	RESTRICTED	City
State	RESTRICTED	State
ZIP Code	RESTRICTED	ZIPCode

Field	Value	IRS element (for citing)
Total Contributions	RESTRICTED	TotalContributionsAmt

Schedule D IRS990ScheduleD

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$68,334	OtherCostOrOtherBasisAmt
Depreciation	$23,747	DepreciationAmt
Book Value	$44,587	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$197,658	OtherCostOrOtherBasisAmt
Depreciation	$70,658	DepreciationAmt
Book Value	$127,000	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$171,587	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	Deferred Outflow of Pension Resources	Desc
Book Value	$1,383,547	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$1,383,547	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
Net Pension Liability	$4,616,165
Deferred Inflow of Pension Resources	$910,423

Field	Value	IRS element (for citing)
Total Liability	$5,526,588	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$8,327,739	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$8,327,739	RevenueSubtotalAmt
Other Revenues Not Included	$193,531	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$193,531	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$8,521,270	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$8,015,960	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$193,531	OtherExpensesIncludedAmt
Expenses Not Reported	-$193,531	ExpensesNotReportedAmt
Expenses Subtotal	$8,209,491	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$8,209,491	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Academy is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Academy also qualifies as a tax-exempt organization under applicable statutes of the State of Minnesota. Management believes that it is not reasonably possible for any tax position benefits to increase or decrease significantly over the next 12 months. As of June 30, 2023, there were no income tax related accrued interest or penalties recognized in either the statement of financial position or the statement of activities.
Part XI, Line 4b - Other Adjustments:	Negative pension expense reclassified as revenue 193,531.
Part XII, Line 2d - Other Adjustments:	Negative pension expense reclassified as revenue -193,531.

Schedule E IRS990ScheduleE

Field	Value	IRS element (for citing)
Nondiscriminatory Policy Stmt	Yes (1)	NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures Etc	Yes (1)	PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast Media	Yes (1)	PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp Recs	Yes (1)	MaintainRacialCompRecsInd
Maintain Scholarships Recs	Yes (1)	MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures Etc	Yes (1)	MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All Sol	Yes (1)	MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts	0	DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy	0	DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty	0	DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs	0	DiscriminateRaceSchsInd
Discriminate Race Educ Plcy	0	DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts	0	DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog	0	DiscriminateRaceAthltProgInd
Discriminate Race Other Acty	0	DiscriminateRaceOtherActyInd
Government Financial Aid Rcvd	Yes (1)	GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd	0	GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550	Yes (1)	ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Schedule E, Part I, Line 3	The equal educational opportunities student policy is posted on the school's website.
Schedule E, Part I, Line 6	As a Minnesota public charter school, the Academy receives state education and federal grant funding.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (6 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 7a	All Board Members are to be elected by a majority vote of the faculty, staff and parents of enrolled students. Elections will be held annually.
Form 990, Part VI, Section B, line 11b	The Board of Directors review a draft copy of the Form 990 as prepared by paid preparers prior to filing.
Form 990, Part VI, Section B, line 12c	Athlos Academy of St Cloud members sign an annual conflict of interest statement each year.
Form 990, Part VI, Section B, line 15a	The Executive Director is an employee of the school. A committee was formed from the board and the sole purpose of the committee is to evaluate the Executive Director. The board will approve the compensation.
Form 990, Part VI, Section C, line 19	The governing documents, conflict of interest policy and financial statements are available to the public upon request.
Form 990, Part XII, Line 2c:	This process has not changed from the prior year.