LOVEWORKS ACADEMY FOR VISUAL & PERFORMING ARTS: Form 990, tax year 2022

View the entire original 990 at ProPublica ↗

Organization: LOVEWORKS ACADEMY FOR VISUAL & PERFORMING ARTS (EIN 75-3155906)
Tax period: 2022-07-01 to 2023-06-30
Filed: 2024-04-16
IRS object ID: 202431079349300033
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	2024-04-16T09:10:17-05:00	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	753155906	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	LoveWorks Academy for Visual and	BusinessNameLine1Txt
Business Name Line2	Performance Arts	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	LOVE	BusinessNameControlTxt
Phone	7635226830	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2225 Zenith Ave N	AddressLine1Txt
City	Golden Valley	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55422	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	Raygen Gipson	PersonNm
Person Title	Board Chair	PersonTitleTxt
Phone	7635226830	PhoneNum
Signature	2024-04-09	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

Field	Value	IRS element (for citing)
Person First	Raygen	PersonFirstNm
Person Last	Gipson	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	2024-04-09	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	Raygen Gipson	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2225 Zenith Ave N	AddressLine1Txt
City	Golden Valley	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55422	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,729,133	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	www.lwa-arts.org	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2005	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	To inspire life-long learning, empower ALL students academically, and nurture the arts.	ActivityOrMissionDesc
Voting Members Governing Body	7	VotingMembersGoverningBodyCnt
Voting Members Independent	5	VotingMembersIndependentCnt
Total Employee	45	TotalEmployeeCnt
Total Volunteers	0	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$3,413,184	PYContributionsGrantsAmt
CY Contributions Grants	$2,590,661	CYContributionsGrantsAmt
PY Program Service Revenue	$8,061	PYProgramServiceRevenueAmt
CY Program Service Revenue	$13,066	CYProgramServiceRevenueAmt
PY Investment Income	$15	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$614,661	PYOtherRevenueAmt
CY Other Revenue	$125,406	CYOtherRevenueAmt
PY Total Revenue	$4,035,921	PYTotalRevenueAmt
CY Total Revenue	$2,729,133	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	$1,636,697	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,613,127	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,334,177	PYOtherExpensesAmt
CY Other Expenses	$1,344,413	CYOtherExpensesAmt
PY Total Expenses	$2,970,874	PYTotalExpensesAmt
CY Total Expenses	$2,957,540	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,065,047	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	-$228,407	CYRevenuesLessExpensesAmt
Total Assets BOY	$1,672,302	TotalAssetsBOYAmt
Total Assets EOY	$1,336,977	TotalAssetsEOYAmt
Total Liabilities BOY	$2,681,009	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,574,091	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$1,008,707	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$1,237,114	NetAssetsOrFundBalancesEOYAmt
Mission	To inspire life-long learning, empower ALL students academically, and nuture the arts.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,436,393	ExpenseAmt
Revenue	$13,066	RevenueAmt
Desc	Loveworks Academy provides K-8 education, emphasizing a nurturing environment with a multidisciplinary approach to academics. The liberal arts curricula and teaching methods are evaluated and continuously improved, high expectations are clearly defined and intellectual rigor is utilized to address the learning needs of all learners.	Desc
Total Program Service Expenses	$2,436,393	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	8	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	45	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	5	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
States Where Copy Of Return Is Fld	MN	StatesWhereCopyOfReturnIsFldCd
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	Designs for Learning	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6516450200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2233 University Ave W Suite 450	AddressLine1Txt
City	St Paul	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd
Arthur Turner
Executive Director	40.00	Yes (X)	$104,061	$0	$12,351
Jeremy Harder
Teacher/Community Member	40.00		$59,583	$0	$5,078	Yes (X)
Karissa Crofoot
Teacher/Secretary	40.00	Yes (X)	$19,754	$0	$4,332	Yes (X)
Raygen Gipson
Chair	2.00	Yes (X)	$0	$0	$0	Yes (X)
Joe Billings
Vice Chair/Treasurer	2.00	Yes (X)	$0	$0	$0	Yes (X)
Richard Terrell
Community Member	1.00		$0	$0	$0	Yes (X)
Kristof Chara
Community Member	1.00		$0	$0	$0	Yes (X)
Sophie Myllykrangas
Parent	2.00		$0	$0	$0	Yes (X)

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$183,398	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$21,761	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed	0	FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K	0	TotalCompGreaterThan150KInd
Compensation From Other Srcs	0	CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (2 entries)

Address Line1ContractorAddress/USAddress/AddressLine1Txt	CityContractorAddress/USAddress/CityNm	State AbbreviationContractorAddress/USAddress/StateAbbreviationCd	ZIPContractorAddress/USAddress/ZIPCd	ServicesServicesDesc	CompensationCompensationAmt
4mativ Technologies
959 Sayton Ave	St Paul	MN	55104	Transportation	$409,100
Designs for Learning
2233 University Ave W Suite 450	St Paul	MN	55114	Acctg, SPED, Technology	$159,701

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	2	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,589,161	GovernmentGrantsAmt
All Other Contributions	$1,500	AllOtherContributionsAmt
Total Contributions	$2,590,661	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
Other revenue	900099	$12,108	$12,108
Fees from patrons	900099	$958	$958

Field	Value	IRS element (for citing)
Total Program Service Revenue	$13,066	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	Pension revenue	Desc
Business	900099	BusinessCd
Total Revenue Column	$125,406	TotalRevenueColumnAmt
Exclusion	$125,406	ExclusionAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$125,406	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,729,133	TotalRevenueColumnAmt
Related Or Exempt Func Income	$13,066	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$125,406	ExclusionAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part IX	Yes (X)	InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$226,822	TotalAmt
Program Services	$179,695	ProgramServicesAmt
Management And General	$47,127	ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,076,495	TotalAmt
Program Services	$852,831	ProgramServicesAmt
Management And General	$223,664	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$136,422	TotalAmt
Program Services	$115,063	ProgramServicesAmt
Management And General	$21,359	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$76,512	TotalAmt
Program Services	$49,480	ProgramServicesAmt
Management And General	$27,032	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$96,876	TotalAmt
Program Services	$76,734	ProgramServicesAmt
Management And General	$20,142	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$762,308	TotalAmt
Program Services	$639,471	ProgramServicesAmt
Management And General	$122,837	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$103,539	TotalAmt
Program Services	$101,156	ProgramServicesAmt
Management And General	$2,383	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$46,485	TotalAmt
Program Services	$15,623	ProgramServicesAmt
Management And General	$30,862	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$22,531	TotalAmt
Program Services	$22,531	ProgramServicesAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$5,436	TotalAmt
Program Services	$5,436	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$15,697	TotalAmt
Program Services	$15,697	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$5,479	TotalAmt
Program Services	$5,479	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
Lease Expense	$225,148	$225,148
Food	$130,329	$130,329
Dues and Memberships	$20,668		$20,668
Miscellaneous Expense	$5,073		$5,073

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$1,720	TotalAmt
Program Services	$1,720	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,957,540	TotalAmt
Program Services	$2,436,393	ProgramServicesAmt
Management And General	$521,147	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$172,929	BOYAmt
EOY	$174,329	EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

Field	Value	IRS element (for citing)
BOY	$45,526	BOYAmt
EOY	$526	EOYAmt

Pledges And Grants Receivable PledgesAndGrantsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$224,063	BOYAmt
EOY	$155,991	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$22,788	BOYAmt
EOY	$23,489	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$1,158,327	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$718,261	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$652,156	BOYAmt
EOY	$440,066	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$554,840	BOYAmt
EOY	$542,576	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$1,672,302	BOYAmt
EOY	$1,336,977	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$124,262	BOYAmt
EOY	$214,475	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$602,763	BOYAmt
EOY	$411,330	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$1,953,984	BOYAmt
EOY	$1,948,286	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,681,009	BOYAmt
EOY	$2,574,091	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	-$1,058,100	BOYAmt
EOY	-$1,265,850	EOYAmt

Donor Restriction Net Assets DonorRestrictionNetAssetsGrp

Field	Value	IRS element (for citing)
BOY	$49,393	BOYAmt
EOY	$28,736	EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	-$1,008,707	BOYAmt
EOY	-$1,237,114	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$1,672,302	BOYAmt
EOY	$1,336,977	EOYAmt

Field	Value	IRS element (for citing)
Reconcilation Revenue Expnss	-$228,407	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	0	FederalGrantAuditRequiredInd

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

Buildings BuildingsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$785,569	OtherCostOrOtherBasisAmt
Depreciation	$392,785	DepreciationAmt
Book Value	$392,784	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$372,758	OtherCostOrOtherBasisAmt
Depreciation	$325,476	DepreciationAmt
Book Value	$47,282	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$440,066	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	Deferred Outflows - PERA	Desc
Book Value	$542,576	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$542,576	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDesc	AmtAmt
Net pension liability	$1,634,973
Deferred Inflow - PERA	$213,313
Other current liabilities	$100,000

Field	Value	IRS element (for citing)
Total Liability	$1,948,286	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,617,033	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,617,033	RevenueSubtotalAmt
Other Revenues Not Included	$112,100	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	$112,100	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,729,133	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,845,440	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	-$112,100	OtherExpensesIncludedAmt
Expenses Not Reported	-$112,100	ExpensesNotReportedAmt
Expenses Subtotal	$2,957,540	ExpensesSubtotalAmt
Expenses Not Rpt Fincl Stmt	$0	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,957,540	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Part X, Line 2:	The Charter School is exempt from income taxes under Section 501(c)(3) of the Internal Revenue Code. The Charter School 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. The Charter School files informational returns in the U.S. federal jurisdiction, and in the Minnesota state jurisdiction. U.S. federal returns and Minnesota returns for the prior three fiscal years are closed. No returns are currently under examination in any tax jurisdiction.
Part XI, Line 4b - Other Adjustments:	Negative pension expense reclassified as revenue 112,100.
Part XII, Line 2d - Other Adjustments:	Negative pension expense reclassified as revenue -112,100.

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 policy is communicated in the handbook and enrollment brochure as well as broadcast media.
Schedule E, Part I, Line 6	The Organization receives finacial aid and assistance from the Minnesota Department of Education and U.S. Department of Education.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
Form 990, Part VI, Section A, line 7a	As per MN Statute 124E.07, staff members employed at the school, including teachers providing instruction under a contract, members of the Board of Directors, and all parents or legal guardians of children enrolled in the school are the voters eligible to elect the members of the School's Board of Directors.
Form 990, Part VI, Section B, line 11b	The Form 990 was prepared by an independent accounting firm. The Board of Directors/School Management will review the Form 990 prior to filing with the IRS within 72 hours after receipt. Copies will be made and presented via email or in-person to all members of the Board and Management. Any changes to be made or addressed in the fiscal responsibilities of the school will be proposed at the next board meeting.
Form 990, Part VI, Section B, line 12c	The school's conflict of interest policy covers directors, officers, and employees with the power to influence actions undertaken. All covered individuals are required to submit an annual disclosure form. On-going disclosures of potential conflicts shall be reported to the CEO or the Board Chair, who will bring the matter to the attention of the board or a duly constituted committee thereof to determine if a conflict exists. Transaction with conflicts of interest may be undertaken if the conflict is fully disclosed, the conflicted individual is excluded from the discussion and approval of the transaction, a competitive bid or comparable valuation exists, and the board/committee has determined that the transaction is in the best interest of the school. All proceedings related to conflicts of interest will be documented in the meeting minutes.
Form 990, Part VI, Section B, line 15a	The school determines the school officers' compensation annually, based on market research. The board of directors reviews and approves management compensation, including increase proposals. Comparability data and surveys of other organizations have been used in the past. Another option the board would use isa review of form 990's from other similar sized organizations. The process and decisions are conducted and substantiated with meeting minutes, written employment contracts, and written policy.
Form 990, Part VI, Section C, line 19	The Organization makes its governing documents, conflict of interest policy, and financial statements available upon request. The form 990 is also available on GuideStar.
Form 990, Part IX, line 11g	Consulting Fees: Program service expenses 133,853. Management and general expenses 110,287. Fundraising expenses 0. Total expenses 244,140. Technology Services: Program service expenses 0. Management and general expenses 12,550. Fundraising expenses 0. Total expenses 12,550. Transportation Services: Program service expenses 396,119. Management and general expenses 0. Fundraising expenses 0. Total expenses 396,119. Repair and Maintenance Services: Program service expenses 109,499. Management and general expenses 0. Fundraising expenses 0. Total expenses 109,499.
Form 990, Part XII, Line 2c:	This process has not changed from prior years.