2024-05-13T10:59:06-04:00 2023-06-30 411539592 CONWAY DEUTH & SCHMIESING PLLP 331 3RD ST SW STE 2 WILLMAR MN 562014440 990 2022-07-01 261221063 BEST ACADEMY INC BEST 6123819743 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 ERIC MAHMOUD EXECUTIVE DIRECTOR 6123819743 2024-05-07 true ERIC MAHMOUD 999009999 false MITCHEL A HJELLE CPA P01895926 3202353311 2024-05-07 2022 2023-04-26 12:10:37Z HARVEST BEST ACADEMY ERIC MAHMOUD 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 16665161 false X WWW.THEBESTACADEMY.ORG X 2007 MN TO INSTRUCT, EMPOWER, ENABLE AND GUIDE CHILDREN TO ACHIEVE SUPERIOR ACADEMIC, SOCIAL AND MORAL DEVELOPMENT. 10 6 174 62 0 18920576 16658804 9717 4706 2 3 8291 1648 18938586 16665161 0 0 9446045 9159745 0 0 3968453 5999379 13414498 15159124 5524088 1506037 16956196 15163606 23178944 20097116 -6222748 -4933510 TO INSTRUCT, EMPOWER, ENABLE AND GUIDE CHILDREN TO ACHIEVE SUPERIOR ACADEMIC, SOCIAL AND MORAL DEVELOPMENT. false false 13612409 4706 HARVEST BEST ACADEMY PROVIDED EDUCATIONAL SERVICES TO APPROXIMATELY 590 SCHOLARS IN KINDERGARTEN THROUGH EIGHTH GRADE. 212849 212849 13825258 true true false false false false false false false false true false false true true true true false true false false false false false false false false false false true false false false false false true false false false false false false false true false false false true 232 0 174 true false false false false false false false false X 10 6 false false false false false false false true true false false true true true true true true true false false MN X THE ORGANIZATION 6123819743 1300 OLSON MEMORIAL HWY MINNEAPOLIS MN 55411 ERIC MAHMOUD EXECUTIVE DI 1.00 X 187636 0 0 EMILY PETERSON CHIEF ADMIN 1.00 X 144100 0 0 FATOU DIAHAME BOARD MEMBER 1.00 X 122181 0 0 RACHELLE LARSON BOARD MEMBER 1.00 X 107485 0 0 NICK BOETTCHER BOARD MEMBER 1.00 X 97500 0 0 MEGHAN ROEGGE BOARD MEMBER 1.00 X 80841 0 0 LAYLA HAYOW BOARD MEMBER 1.00 X 56541 0 0 SARAH SWANSON BOARD MEMBER 1.00 X 56525 0 0 FOWSIYA DAHIR BOARD MEMBER 1.00 X 0 0 0 EZRA HYLAND BOARD CHAIR 1.00 X X 0 0 0 DEANDRA KNIGHTEN BOARD MEMBER 1.00 X 0 0 0 LAQUITA LIMO BOARD MEMBER 1.00 X 0 0 0 ANURA SI-ASAR BOARD MEMBER 1.00 X 0 0 0 MARKANETTA SMITH BOARD MEMBER 1.00 X 0 0 0 852809 4 false true false FORMATIVE TECHNOLOGIES LLC 959 DAYTON AVE ST PAUL MN 55104 STUDENT TRANSPO 1197978 DESIGNS FOR LEARNING 2233 UNIVERSITY AVE W ST PAUL MN 55114 ACCOUNTING SERV 419628 CROSS TOWN CLEANING 2178 GARNET POINT EAGAN MN 55122 BUILDING CLEANI 378695 DALCO PO BOX 64777 ST PAUL MN 55164 CLEANINGS 326732 LAVINIA GROUP LLC PO BOX 1319 SAG HARBOR NY 11963 PROF DEVELOPMEN 285432 5 16030096 628708 16658804 TUITION, FEES AND ADMISSIONS 4706 4706 4706 3 3 SALE OF AN ASSET 1648 1648 1648 16665161 6357 919627 892722 26905 6627312 6368847 258465 468529 432078 36451 389583 358416 31167 754694 713186 41508 336699 336699 1068580 940350 128230 8144 7794 350 653625 503291 150334 2059719 1812553 247166 71418 71204 214 1149 1149 692712 658211 34501 58456 58456 INSTRUCTIONAL MATERIALS 540079 540079 FOOD 484199 464831 19368 OTHER 24599 2091 22508 15159124 13825258 1333866 0 56023 149574 358967 206490 36000 608612 4107919 3467941 178744 261215 9465435 2261618 7687012 7203817 4531531 3265957 16956196 15163606 392371 497839 30012 22756561 19599277 23178944 20097116 X -13909760 7687012 7203817 -12137327 -6222748 -4933510 16956196 15163606 1506037 -216799 X false true X true true true X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 7605688 1014092 6591596 644555 219337 425218 1215192 1028189 187003 7203817 DEFERRED OUTFLOWS OF RESOURCES 3265957 3265957 PENSION LIABILITY 9113542 LEASE PAYABLE 6660809 DEFERRED INFLOWS OF RESOURCES 2965548 DUE TO OTHER GOVERNMENTAL UNITS 216799 CURRENT PORTION OF LEASES 215684 ACCRUED SALARIES AND WAGES 203921 ACCRUED BENEFITS AND W/H 108419 DUE TO OTHER FUNDS 70089 ACCRUED INTEREST PAYABLE 44466 19599277 X 16665161 16665161 16665161 15159124 15159124 15159124 SCHEDULE D, PAGE 3, PART X A TAX EXPENSE OR BENEFIT FROM AN UNCERTAIN INCOME TAX POSITION (INCLUDING TAX-EXEMPT STATUS) MAY BE RECOGNIZED ONLY WHEN IT IS MORE LIKELY THAN NOT THAT THE POSITION WILL BE SUSTAINED UPON EXAMINATION BY TAXING AUTHORITIES. MANAGEMENT BELIEVES THE SCHOOL HAS NO UNCERTAIN INCOME TAX POSITIONS THAT WOULD RESULT IN AN ACCRUAL, EXPENSE OR BENEFIT UNDER THE MORE LIKELY THAN NOT STANDARD. true true true true true true true false false false false false false false false true false true SCHEDULE E, LINE 3 THE NONDISCRIMINATORY CLAUSE APPEARS ON HARVEST BEST ACADEMY'S BROCHURE AND APPLICATIONS FOR ADMISSION AND EMPLOYMENT. SCHEDULE E, LINE 6 HARVEST BEST ACADEMY IS A PUBLIC SCHOOL THAT IS FUNDED AND SUPPORTED BY THE MINNESOTA DEPARTMENT OF EDUCATION AND THE FEDERAL GOVERNMENT. false false false false false false false false false ERIC MAHMOUD EXECUTIVE DIRECTOR 187636 187636 SEED DAYCARE SEE PART V 1126716 RENT & OPERATING COS false LAKESHA MAHMOUD HUNTER SEE PART V 57892 SALARY & PAYROLL EXP false SCHEDULE L, PART V SCH L, PART IV, BUSINESS TRANSACTIONS INVOLVING INTERESTED PERSONS: (A) NAME OF PERSON: SEED DAYCARE (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: RELATIONSHIP BETWEEN OFFICERS (D) DESCRIPTION OF TRANSACTION: RENT AND COMMON OPERATING COSTS (A) NAME OF PERSON: LAKESHA MAHMOUD HUNTER (B) RELATIONSHIP BETWEEN INTERESTED PERSON AND ORGANIZATION: FAMILY MEMBER OF AN OFFICER (D) DESCRIPTION OF TRANSACTION: SALARY AND PAYROLL EXPENSES FORM 990, PAGE 6, PART VI, LINE 11B THE FINANCE COMMITTEE REVIEWS THE FORM 990 BEFORE IT IS FILED FORM 990, PAGE 6, PART VI, LINE 12C THE BOARD HAS A WRITTEN CONFLICT OF INTEREST POLICY AND THE ORGANIZATION IS IN COMPLIANCE WITH THAT POLICY. THE CHIEF COMPLIANCE OFFICER MONITORS ALL COMPLIANCE MATTERS AND ENSURES THAT THE CONFLICT OF INTEREST POLICY IS ENFORCED. FORM 990, PAGE 6, PART VI, LINE 15A THE SALARIES OF SCHOOL LEADERS ARE DETERMINED ON AN INDIVIDUAL CONTRACT BASIS, BASED UPON WORK EXPERIENCE AND WORK PERFORMANCE. THESE SALARIES ARE REGULARLY COMPARED AGAINST LOCAL SCHOOL DISTRICT SALARIES. THIS PROCESS WAS LAST UNDERTAKEN IN 2021. FORM 990, PAGE 6, PART VI, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, FORM 990 AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST. BEST AFFILIATED BUILDING COMPANY 1300 OLSON MEMORIAL HIGHWAY MINNEAPOLIS MN 55411 920266726 REAL ESTAT MN 501C3 12A N/A false false false false false false false false false false false false false false false false false false false false