ST CROIX PREPARATORY ACADEMY: Form 990, tax year 2022
View the entire original 990 at ProPublica ↗
- Organization
- ST CROIX PREPARATORY ACADEMY (EIN 90-0103622)
- Tax period
- 2022-07-01 to 2023-06-30
- Filed
- 2024-05-13
- IRS object ID
- 202401349349308565
- 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 G
- Schedule J
- Schedule O
- Schedule R
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2024-05-13T16:45:35-05:00 | ReturnTs |
| Tax Period End | 2023-06-30 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 410746749 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 S 6TH STREET SUITE 300 | AddressLine1Txt |
| City | MINNEAPOLIS | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55402 | 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 | 900103622 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX PREPARATORY ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | STCR | BusinessNameControlTxt |
| Phone | 6513955900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4260 STAGECOACH TRAIL NORTH | AddressLine1Txt |
| City | STILLWATER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55082 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | JON GUTIERREZ | PersonNm |
| Person Title | EXECUTIVE DIRECTOR | PersonTitleTxt |
| Phone | 6513955900 | PhoneNum |
| Signature | 2024-05-09 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | JON | PersonFirstNm |
| Person Last | GUTIERREZ | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANN NEIL | PreparerPersonNm |
| PTIN | P01817922 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2024-05-09 | 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 | JON GUTIERREZ | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4260 STAGECOACH TRAIL NORTH | AddressLine1Txt |
| City | STILLWATER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $17,570,462 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.STCROIXPREP.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2003 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO DEVELOP EACH STUDENT'S ACADEMIC POTENTIAL, PERSONAL CHARACTER AND LEADERSHIP QUALITIES. | ActivityOrMissionDesc |
| Voting Members Governing Body | 10 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 6 | VotingMembersIndependentCnt |
| Total Employee | 265 | TotalEmployeeCnt |
| Total Volunteers | 2071 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $15,882,302 | PYContributionsGrantsAmt |
| CY Contributions Grants | $16,141,292 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $700,919 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $1,172,896 | CYProgramServiceRevenueAmt |
| PY Investment Income | -$87,648 | PYInvestmentIncomeAmt |
| CY Investment Income | $144,475 | CYInvestmentIncomeAmt |
| PY Other Revenue | -$5,836 | PYOtherRevenueAmt |
| CY Other Revenue | $25,776 | CYOtherRevenueAmt |
| PY Total Revenue | $16,489,737 | PYTotalRevenueAmt |
| CY Total Revenue | $17,484,439 | 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 | $9,449,839 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $10,776,420 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $5,450,731 | PYOtherExpensesAmt |
| CY Other Expenses | $6,238,688 | CYOtherExpensesAmt |
| PY Total Expenses | $14,900,570 | PYTotalExpensesAmt |
| CY Total Expenses | $17,015,108 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $1,589,167 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $469,331 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $14,964,149 | TotalAssetsBOYAmt |
| Total Assets EOY | $15,563,015 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $13,889,771 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $12,324,072 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $1,074,378 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | $3,238,943 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO DEVELOP EACH STUDENT'S ACADEMIC POTENTIAL, PERSONAL CHARACTER AND LEADERSHIP QUALITIES THROUGH AN ACADEMICALLY RIGOROUS AND CONTENT-RICH EDUCATIONAL PROGRAM GROUNDED IN THE CLASSICAL TRADITION. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $14,361,216 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $1,172,896 | RevenueAmt |
| Desc | SCPA IS A PUBLIC SCHOOL SERVING APPROXIMATELY 1,215 STUDENTS IN GRADES K-12 IN FY 2022-2023. STUDENT RETENTION OVER A TEN YEAR PERIOD, AVERAGES 96% (BECAUSE THE SCHOOL IS A SCHOOL OF PARENT CHOICE, THE BOARD INTERPOLATES A PARENT SATISFACTION RATE OF 96% AS WELL); FACULTY RETENTION, OVER A FIVE YEAR PERIOD, AVERAGES OVER 87%; SCPA PERFORMS 30%-42% HIGHER THAN STATE AVERAGE ON MCA TESTS (READING, MATH, SCIENCE) AND 21%-33% HIGHER THAN RESIDENT DISTRICT. | Desc |
| Total Program Service Expenses | $14,361,216 | 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 | 0 | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | Yes (1) | 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 | Yes (1) | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | Yes (1) | 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 | Yes (1) | RelatedEntityInd |
| Related Organization Ctrl Ent | Yes (1) | RelatedOrganizationCtrlEntInd |
| Transaction With Control Ent | 0 | TransactionWithControlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 42 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Employee | 265 | 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 | 10 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 6 | IndependentVotingMemberCnt |
| Family Or Business Rln | Yes (1) | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | 0 | DelegationOfMgmtDutiesInd |
| Change To Org Documents | 0 | ChangeToOrgDocumentsInd |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuseInd |
| Members Or Stockholders | Yes (1) | MembersOrStockholdersInd |
| Election Of Board Members | Yes (1) | ElectionOfBoardMembersInd |
| Decisions Subject To Approva | 0 | DecisionsSubjectToApprovaInd |
| Minutes Of Governing Body | Yes (1) | MinutesOfGoverningBodyInd |
| Minutes Of Committees | 0 | 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 | Yes (1) | CompensationProcessOtherInd |
| Investment In Joint Venture | 0 | InvestmentInJointVentureInd |
| States Where Copy Of Return Is Fld | MN | StatesWhereCopyOfReturnIsFldCd |
| Upon Request | Yes (X) | UponRequestInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | KELLY GUTIERREZ | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6513955900 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4260 STAGECOACH TRAIL N | AddressLine1Txt |
| City | STILLWATER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55082 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (16 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Average Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd | Highest Compensated EmployeeHighestCompensatedEmployeeInd |
|---|---|---|---|---|---|---|---|---|
| DENISE NICOLE DONNAY | ||||||||
| DIRECTOR/TEACHER | 42.00 | 0.00 | Yes (X) | $74,193 | $0 | $11,789 | ||
| ANGELA GALATI SCHUMACHER | ||||||||
| DIRECTOR/TEACHER | 42.00 | 0.00 | Yes (X) | $64,868 | $0 | $16,914 | ||
| DEBORAH KEYES | ||||||||
| DIRECTOR/TEACHER | 42.00 | 0.00 | Yes (X) | $51,251 | $0 | $25,657 | ||
| BOB HAJLO | ||||||||
| CHAIR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| SHANE MUELLER | ||||||||
| VICE CHAIR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | Yes (X) | |
| KRISTEN DENZER | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| DREW MELENDRES | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| KIM PLETICHA | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| RITA THORSON | ||||||||
| DIRECTOR | 42.00 | 0.00 | Yes (X) | $64,274 | $0 | $15,297 | ||
| MATTHEW STILES | ||||||||
| DIRECTOR | 2.00 | 0.00 | Yes (X) | $0 | $0 | $0 | ||
| JON GUTIERREZ | ||||||||
| EXECUTIVE DIRECTOR | 42.00 | 0.00 | $185,750 | $0 | $32,297 | Yes (X) | ||
| KELLY GUTIERREZ | ||||||||
| EXEC DIR OF FINANCE AND OPERATIONS | 40.00 | 2.00 | $139,656 | $0 | $33,492 | Yes (X) | ||
| WILLIAM BLOTSKE | ||||||||
| FACILITIES DIRECTOR | 40.00 | 2.00 | $118,875 | $0 | $16,779 | Yes (X) | ||
| JOANN KARETOV | ||||||||
| LS PRINCIPAL | 40.00 | 0.00 | $125,368 | $0 | $29,129 | Yes (X) | ||
| ANDREW SACHARIASON | ||||||||
| US PRINCIPAL | 40.00 | 0.00 | $115,122 | $0 | $42,001 | Yes (X) | ||
| PEGGY ROSELL | ||||||||
| SPECIAL SERVICES DIRECTOR | 40.00 | 0.00 | $106,916 | $0 | $21,694 | Yes (X) | ||
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $1,046,273 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $245,049 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 7 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | Yes (1) | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp (3 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| BLAZERWOKS | |||||
| 5550 PEACHTREE PKWY 500 | PEACHTREE CORNERS | GA | 30092 | CONTRACTED PARAS | $481,130 |
| BLUE RIBBON CLEANING | |||||
| 755 PRIOR AVE N STE 108B | ST PAUL | MN | 55104 | CLEANING SERVICES | $259,997 |
| CREATIVE PLANNING | |||||
| 5454 W 110TH STREET | OVERLAND PARK | KS | 66211 | CONTRACTED FINANCIAL PROVIDER | $134,770 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 3 | CntrctRcvdGreaterThan100KCnt |
| Fundraising | $49,008 | FundraisingAmt |
| Government Grants | $14,941,895 | GovernmentGrantsAmt |
| All Other Contributions | $1,150,389 | AllOtherContributionsAmt |
| Total Contributions | $16,141,292 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (4 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FEES FROM PATRONS | 611710 | $548,691 | $548,691 |
| FOOD SERVICE REVENUE | 611710 | $344,470 | $344,470 |
| ADMISSION AND STUDENT ACTIVITIES | 611710 | $271,835 | $271,835 |
| TUITION REVENUE | 611600 | $7,900 | $7,900 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $1,172,896 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $145,671 | TotalRevenueColumnAmt |
| Exclusion | $145,671 | ExclusionAmt |
Gross Rents GrossRentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,889 | RealAmt |
Less Rental Expenses LessRentalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $0 | RealAmt |
Rental Income Or Loss RentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Real | $6,889 | RealAmt |
Net Rental Income Or Loss NetRentalIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $6,889 | TotalRevenueColumnAmt |
| Exclusion | $6,889 | ExclusionAmt |
Gross Amount Sales Assets GrossAmountSalesAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $162 | OtherAmt |
Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | $1,358 | OtherAmt |
Gain Or Loss GainOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other | -$1,196 | OtherAmt |
Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$1,196 | TotalRevenueColumnAmt |
| Exclusion | -$1,196 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Fundraising Gross Income | $28,569 | FundraisingGrossIncomeAmt |
| Contri Rpt Fundraising Event | $49,008 | ContriRptFundraisingEventAmt |
| Fundraising Direct Expenses | $60,378 | FundraisingDirectExpensesAmt |
Net Incm From Fundraising Evt NetIncmFromFundraisingEvtGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | -$31,809 | TotalRevenueColumnAmt |
| Exclusion | -$31,809 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $37,215 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $24,287 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $12,928 | TotalRevenueColumnAmt |
| Exclusion | $12,928 | ExclusionAmt |
Other Revenue Misc OtherRevenueMiscGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | INSURANCE RECOVERY | Desc |
| Business | 900099 | BusinessCd |
| Total Revenue Column | $37,768 | TotalRevenueColumnAmt |
| Exclusion | $37,768 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Revenue Total | $37,768 | OtherRevenueTotalAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $17,484,439 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $1,172,896 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $170,251 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $695,750 | TotalAmt |
| Program Services | $321,939 | ProgramServicesAmt |
| Management And General | $373,811 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $280,771 | TotalAmt |
| Program Services | $280,771 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,980,698 | TotalAmt |
| Program Services | $6,625,571 | ProgramServicesAmt |
| Management And General | $1,355,127 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $634,805 | TotalAmt |
| Program Services | $533,769 | ProgramServicesAmt |
| Management And General | $101,036 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $526,356 | TotalAmt |
| Program Services | $471,042 | ProgramServicesAmt |
| Management And General | $55,314 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $658,040 | TotalAmt |
| Program Services | $538,152 | ProgramServicesAmt |
| Management And General | $119,888 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,388,393 | TotalAmt |
| Program Services | $1,108,827 | ProgramServicesAmt |
| Management And General | $279,566 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,222,314 | TotalAmt |
| Program Services | $939,305 | ProgramServicesAmt |
| Management And General | $283,009 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,290,885 | TotalAmt |
| Program Services | $2,282,902 | ProgramServicesAmt |
| Management And General | $7,983 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $189,677 | TotalAmt |
| Program Services | $185,405 | ProgramServicesAmt |
| Management And General | $4,272 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $67,932 | TotalAmt |
| Program Services | $64,183 | ProgramServicesAmt |
| Management And General | $3,749 | ManagementAndGeneralAmt |
Interest InterestGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,748 | TotalAmt |
| Program Services | $8,550 | ProgramServicesAmt |
| Management And General | $1,198 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $534,958 | TotalAmt |
| Program Services | $504,524 | ProgramServicesAmt |
| Management And General | $30,434 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $48,140 | TotalAmt |
| Program Services | $48,140 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $293,561 | $293,247 | $314 |
| CAPITAL OUTLAY | $107,895 | $107,895 | |
| FIELD TRIPS/ENTRY FEES | $54,154 | $17,929 | $36,225 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $31,031 | TotalAmt |
| Program Services | $29,065 | ProgramServicesAmt |
| Management And General | $1,966 | ManagementAndGeneralAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $17,015,108 | TotalAmt |
| Program Services | $14,361,216 | ProgramServicesAmt |
| Management And General | $2,653,892 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,656,011 | BOYAmt |
| EOY | $1,925,375 | EOYAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| EOY | $3,050,530 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,809,856 | BOYAmt |
| EOY | $2,720,067 | EOYAmt |
Inventories For Sale Or Use InventoriesForSaleOrUseGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,287 | BOYAmt |
| EOY | $8,000 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $111,472 | BOYAmt |
| EOY | $143,300 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $6,689,367 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $2,500,101 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,738,030 | BOYAmt |
| EOY | $4,189,266 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,644,493 | BOYAmt |
| EOY | $3,526,477 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,964,149 | BOYAmt |
| EOY | $15,563,015 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $865,343 | BOYAmt |
| EOY | $1,173,968 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $70,072 | BOYAmt |
| EOY | $46,372 | EOYAmt |
Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $76,246 | BOYAmt |
| EOY | $180,260 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $12,878,110 | BOYAmt |
| EOY | $10,923,472 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $13,889,771 | BOYAmt |
| EOY | $12,324,072 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Org Does Not Follow FASB117 | Yes (X) | OrgDoesNotFollowFASB117Ind |
Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$3,108,825 | BOYAmt |
| EOY | -$1,483,493 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $3,678,218 | BOYAmt |
| EOY | $4,186,618 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $504,985 | BOYAmt |
| EOY | $535,818 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,074,378 | BOYAmt |
| EOY | $3,238,943 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $14,964,149 | BOYAmt |
| EOY | $15,563,015 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $469,331 | ReconcilationRevenueExpnssAmt |
| Prior Period Adjustments | -$670 | PriorPeriodAdjustmentsAmt |
| Other Changes In Net Assets | $1,695,904 | OtherChangesInNetAssetsAmt |
| Info In Schedule O Part XII | Yes (X) | InfoInScheduleOPartXIIInd |
| Method Of Accounting Other | Yes (X) | MethodOfAccountingOtherInd |
| Accountant Compile Or Review | 0 | AccountantCompileOrReviewInd |
| FS Audited | Yes (1) | FSAuditedInd |
FS Audited Basis FSAuditedBasisGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Consolidated Basis Fincl Stmt | Yes (X) | ConsolidatedBasisFinclStmtInd |
| 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
Leasehold Improvements LeaseholdImprovementsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $4,112,738 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,160,407 | DepreciationAmt |
| Book Value | $2,952,331 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $2,541,184 | OtherCostOrOtherBasisAmt |
| Depreciation | $1,339,694 | DepreciationAmt |
| Book Value | $1,201,490 | BookValueAmt |
Other Land Buildings OtherLandBuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $35,445 | OtherCostOrOtherBasisAmt |
| Book Value | $35,445 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $4,189,266 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp (2 entries)
| DescDesc | Book ValueBookValueAmt |
|---|---|
| DEFERRED PENSION OUTFLOWS | $3,348,865 |
| ROU EQUIPMENT, NET OF AMORTIZATION | $177,612 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $3,526,477 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PENSION LIABILITY PAYABLE | $9,239,724 |
| DEFERRED PENSION INFLOWS | $1,683,748 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $10,923,472 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $19,521,575 | TotalRevEtcAuditedFinclStmtAmt |
| Other Revenue | $2,035,940 | OtherRevenueAmt |
| Revenue Not Reported | $2,035,940 | RevenueNotReportedAmt |
| Revenue Subtotal | $17,485,635 | RevenueSubtotalAmt |
| Other Revenues Not Included | -$1,196 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | -$1,196 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $17,484,439 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $19,568,229 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $3,088,079 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $3,088,079 | ExpensesNotReportedAmt |
| Expenses Subtotal | $16,480,150 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $534,958 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $534,958 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $17,015,108 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE SCHOOL IS CLASSIFIED AS A TAX-EXEMPT ORGANIZATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND COMPARABLE SECTIONS OF THE MINNESOTA INCOME TAX STATUTES. |
| PART XI, LINE 2D - OTHER ADJUSTMENTS: | REVENUE REPORTED ON FRIENDS OF ST. CROIX PREPARATORY ACADEMY 2,035,778. SALE OF EQUIPMENT 162. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | LOSS ON DISPOSAL OF CAPITAL ASSETS -1,196. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | EXPENSES REPORTED ON FRIENDS OF ST. CROIX PREPARATORY ACADEMY 2,062,905. CAPITALIZED EXPENDITURES 875,545. PRINCIPAL PAYMENTS 149,629. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 534,958. |
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 | 0 | 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 NONDISCRIMINATORY POLICY IS PUBLISHED IN REGISTRATION AND SOLICITATION MATERIALS AND POSTED ON THE SCHOOL'S WEBSITE, ALTHOUGH NOT POSTED ON THE HOMEPAGE. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule G IRS990ScheduleG
Fundraising Event Information FundraisingEventInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Event1 | PREP ALL-SCHOOL MARATHON | Event1Nm |
| Gross Receipts Event1 | $47,977 | GrossReceiptsEvent1Amt |
| Charitable Contri Event1 | $20,708 | CharitableContriEvent1Amt |
| Gross Revenue Event1 | $27,269 | GrossRevenueEvent1Amt |
| Non Cash Prizes Event1 | $285 | NonCashPrizesEvent1Amt |
| Food And Beverage Event1 | $11,162 | FoodAndBeverageEvent1Amt |
| Other Direct Expenses Event1 | $19,331 | OtherDirectExpensesEvent1Amt |
| Event2 | CHARTING THE COURSE GALA | Event2Nm |
| Gross Receipts Event2 | $29,600 | GrossReceiptsEvent2Amt |
| Charitable Contri Event2 | $28,300 | CharitableContriEvent2Amt |
| Gross Revenue Event2 | $1,300 | GrossRevenueEvent2Amt |
| Non Cash Prizes Event2 | $799 | NonCashPrizesEvent2Amt |
| Food And Beverage Event2 | $12,510 | FoodAndBeverageEvent2Amt |
| Other Direct Expenses Event2 | $16,291 | OtherDirectExpensesEvent2Amt |
| Gross Receipts Total | $77,577 | GrossReceiptsTotalAmt |
| Charitable Contributions Tot | $49,008 | CharitableContributionsTotAmt |
| Gross Revenue Total Events | $28,569 | GrossRevenueTotalEventsAmt |
| Non Cash Prizes Total Events | $1,084 | NonCashPrizesTotalEventsAmt |
| Food And Beverage Total Events | $23,672 | FoodAndBeverageTotalEventsAmt |
| Oth Direct Expnss Total Events | $35,622 | OthDirectExpnssTotalEventsAmt |
| Direct Expense Summary Events | $60,378 | DirectExpenseSummaryEventsAmt |
| Net Income Summary | -$31,809 | NetIncomeSummaryAmt |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Independent Consultant | Yes (X) | IndependentConsultantInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Rltd Org Officer Trst Key Empl RltdOrgOfficerTrstKeyEmplGrp (4 entries)
| TitleTitleTxt | Base Compensation Filing OrgBaseCompensationFilingOrgAmt | Compensation Based On Rltd OrgsCompensationBasedOnRltdOrgsAmt | Bonus Filing OrganizationBonusFilingOrganizationAmount | Bonus Related OrganizationsBonusRelatedOrganizationsAmt | Other Compensation Filing OrgOtherCompensationFilingOrgAmt | Other Compensation Rltd OrgsOtherCompensationRltdOrgsAmt | Deferred Compensation Flng OrgDeferredCompensationFlngOrgAmt | Deferred Comp Rltd OrgsDeferredCompRltdOrgsAmt | Nontaxable Benefits Filing OrgNontaxableBenefitsFilingOrgAmt | Nontaxable Benefits Rltd OrgsNontaxableBenefitsRltdOrgsAmt | Total Compensation Filing OrgTotalCompensationFilingOrgAmt | Total Compensation Rltd OrgsTotalCompensationRltdOrgsAmt | Comp Report Prior990 Filing OrgCompReportPrior990FilingOrgAmt | Comp Report Prior990 Rltd OrgsCompReportPrior990RltdOrgsAmt |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| JON GUTIERREZ | ||||||||||||||
| EXECUTIVE DIRECTOR | $185,750 | $0 | $0 | $0 | $0 | $0 | $13,850 | $0 | $18,447 | $0 | $218,047 | $0 | $0 | $0 |
| KELLY GUTIERREZ | ||||||||||||||
| EXEC DIR OF FINANCE AND OPERATIONS | $139,656 | $0 | $0 | $0 | $0 | $0 | $10,633 | $0 | $22,859 | $0 | $173,148 | $0 | $0 | $0 |
| ANDREW SACHARIASON | ||||||||||||||
| US PRINCIPAL | $115,122 | $0 | $0 | $0 | $0 | $0 | $10,585 | $0 | $31,416 | $0 | $157,123 | $0 | $0 | $0 |
| JOANN KARETOV | ||||||||||||||
| LS PRINCIPAL | $125,368 | $0 | $0 | $0 | $0 | $0 | $10,728 | $0 | $18,401 | $0 | $154,497 | $0 | $0 | $0 |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 2 | KELLY GUTIERREZ AND JON GUTIERREZ ARE HUSBAND AND WIFE LEADERS OF THE DISTRICT. |
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS THE FOLLOWING MEMBERS: PARENTS/GUARDIANS OF ENROLLED STUDENTS; MEMBERS OF THE COMMUNITY; AND STAFF OF THE SCHOOL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE ACADEMY'S BOARD OF DIRECTORS ARE ELECTED BY THE PARENTS, TEACHERS AND STAFF OF THE ACADEMY AT THE ANNUAL ELECTION. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM AND REVIEWED BY THE SCHOOL'S MANAGEMENT. THE REVIEWED DRAFT OF THE FORM 990 IS PROVIDED TO THE BOARD ELECTRONICALLY PRIOR TO FILING WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ON AN ANNUAL BASIS, DIRECTORS ARE REQUIRED TO COMPLETE A DISCLOSURE STATEMENT TO IDENTIFY POTENTIAL CONFLICTS. PRIOR TO THE START OF ANY NEGOTIATIONS, OR CONSIDERATION OF A GRANT REQUEST BY THE ORGANIZATION, DIRECTORS ARE EXPECTED TO MAKE FULL DISCLOSURE TO THE BEST OF THEIR KNOWLEDGE OF ANY DUAL INTEREST IN A PROPOSED TRANSACTION BY SUBMITTING REPORT TO THE CHAIR OR OTHER OFFICER DESIGNATED BY THE BOARD TO HANDLE SUCH MATTERS, SUPPLYING ANY REASONS WHY THE TRANSACTIONS MIGHT NOT BE IN THE BEST INTEREST OF THE SCHOOL. IN MATTERS REQUIRING PRIOR APPROVAL OF THE BOARD OF DIRECTORS, THE CHAIR OR OTHER OFFICER SHALL FORWARD COPIES OF THE DISCLOSURE REPORT TO THE BOARD BEFORE ITS APPROVAL. INDIVIDUALS WITH DUAL INTEREST IN A PROPOSED TRANSACTION SHALL NOT VOTE ON THE MATTER AND SHALL NOT PARTICIPATE IN THE DISCUSSION EXCEPT TO ANSWER QUESTIONS. CONFLICT OF INTEREST POTENTIAL IS EVALUATED BY ADMINISTRATION BEFORE CONTRACTS ARE ENTERED INTO. COUNSEL IS ENGAGED TO ADVISE ON MAJOR CONTRACTS ENTERED INTO WITH POTENTIAL CONFLICTS OF INTEREST AND THESE CONTRACTS ARE REVIEWED AND APPROVED BY THE BOARD. INCLUDED IN THIS POLICY ARE ADMINISTRATORS, DIRECTORS, AND OFFICERS. PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. |
| FORM 990, PART VI, SECTION B, LINE 15 | RESEARCH BASED RESOURCES ARE AVAILABLE TO THE BOARD: MACS COMPENSATION SURVEYS, CONSULTATION WITH SCHOOL'S AUTHORIZER WHO PROVIDED COMPARISON SALARIES OF 15-20 OTHER CHARTER SCHOOLS, AND AN INDEPENDENT BOARD REPRESENTATIVE CONDUCTED A SURVEY OF COMPARABLE POSITIONS THROUGHOUT THE TWIN CITIES METRO AREA. RESEARCH FINDINGS WERE REPORTED TO THE BOARD AND BOARD DETERMINED SALARY BASED ON THESE FACTS AND THE EMPLOYEES' PERFORMANCE AND ATTAINMENT OF GOALS. THE MOST RECENT FORMAL COMPENSATION STUDY WAS COMPLETED IN 2017 FOR EXECUTIVE DIRECTOR J. GUTIERREZ; CHIEF OPERATING OFFICER, K. GUTIERREZ; AND ALL OTHER STAFF. THE PROCESS DESCRIBED HERE WAS LAST COMPLETED IN 2017. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART XI, LINE 9: | CHANGE IN PENSION LIABILITY 1,695,904. |
| FORM 990, PART XII, LINE 1, EXPLANATION OF METHOD OF ACCOUNTING: | THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE GOVERNMENT-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: | THE PROCESS FOR OVERSIGHT AND SELECTION OF AN INDEPENDENT ACCOUNTANT HAS NOT CHANGED FROM THE PRIOR YEAR. |
Schedule R IRS990ScheduleR
Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp
Disregarded Entity Name DisregardedEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF ST CROIX PREPARATORY ACADEMY | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 4260 STAGECOACH TRAIL NORTH | AddressLine1Txt |
| City | STILLWATER | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55082 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 270126330 | EIN |
| Primary Activities | SCHOOL BUILDING LEASING | PrimaryActivitiesTxt |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Exempt Code Section | 501(C)(3) | ExemptCodeSectionTxt |
| Public Charity Status | LINE 12B, II | PublicCharityStatusTxt |
Direct Controlling Entity Name DirectControllingEntityName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ST CROIX PREPARATORY ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Controlled Organization | Yes (1) | ControlledOrganizationInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Receipt Of Int Annts Rnts Rylts | 0 | ReceiptOfIntAnntsRntsRyltsInd |
| Gift Grnt Or Cap Contri To Oth Org | 0 | GiftGrntOrCapContriToOthOrgInd |
| Gift Grnt Cap Contri From Oth Org | 0 | GiftGrntCapContriFromOthOrgInd |
| Loans Or Guarantees To Other Org | Yes (1) | LoansOrGuaranteesToOtherOrgInd |
| Loans Or Guarantees From Oth Org | 0 | LoansOrGuaranteesFromOthOrgInd |
| Div Related Organization | 0 | DivRelatedOrganizationInd |
| Asset Sale To Other Org | 0 | AssetSaleToOtherOrgInd |
| Asset Purchase From Other Org | 0 | AssetPurchaseFromOtherOrgInd |
| Asset Exchange | 0 | AssetExchangeInd |
| Rental Of Facilities To Oth Org | 0 | RentalOfFacilitiesToOthOrgInd |
| Rental Of Fclts From Oth Org | Yes (1) | RentalOfFcltsFromOthOrgInd |
| Perform Of Services For Oth Org | Yes (1) | PerformOfServicesForOthOrgInd |
| Perform Of Services By Other Org | 0 | PerformOfServicesByOtherOrgInd |
| Sharing Of Facilities | Yes (1) | SharingOfFacilitiesInd |
| Paid Employees Sharing | Yes (1) | PaidEmployeesSharingInd |
| Reimbursement Paid To Other Org | Yes (1) | ReimbursementPaidToOtherOrgInd |
| Reimbursement Paid By Other Org | Yes (1) | ReimbursementPaidByOtherOrgInd |
| Transfer To Other Org | 0 | TransferToOtherOrgInd |
| Transfer From Other Org | 0 | TransferFromOtherOrgInd |
Transactions Related Org TransactionsRelatedOrgGrp
Other Organization Name OtherOrganizationName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | FRIENDS OF ST CROIX PREPARATORY ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Transaction Type | K | TransactionTypeTxt |
| Involved | $1,958,444 | InvolvedAmt |
| Method Of Amount Determination | LEASE AGREEMENT | MethodOfAmountDeterminationTxt |