STRATEGY STUDIO / PUBLIC DATA EXPLORER

PIM ARTS HIGH SCHOOL: Form 990, tax year 2023

View the entire original 990 at ProPublica ↗

Organization
PIM ARTS HIGH SCHOOL (EIN 54-2116256)
Tax period
2023-07-01 to 2024-06-30
Filed
2025-05-08
IRS object ID
202501289349300405
Schema version
2023v6.0
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 ReturnHeader

FieldValueIRS element (for citing)
Return2025-05-08T01:04:02-05:00ReturnTs
Tax Period End2024-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN471019942PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CREATIVE PLANNING TAX LLCBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1100 E PARK AVE STE 300AddressLine1Txt
CityWATERLOOCityNm
State AbbreviationIAStateAbbreviationCd
ZIP50703ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2023-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN542116256EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1PIM ARTS HIGH SCHOOLBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlPIMABusinessNameControlTxt
Phone9522241340PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line17255 FLYING CLOUD DRIVEAddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55344ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonMATT MCFARLANEPersonNm
Person TitleEXECUTIVE DIRECTORPersonTitleTxt
Phone9522241340PhoneNum
Signature2025-05-07SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd
FieldValueIRS element (for citing)
IRS Responsible Prty Info Curr0IRSResponsiblePrtyInfoCurrInd

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonMICHELLE M HEKELPreparerPersonNm
PTINP01440878PTIN
Phone3192346885PhoneNum
Preparation2025-05-07PreparationDt
FieldValueIRS element (for citing)
Tax2023TaxYr
Build TS2025-03-06 01:10:19ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerMATT MCFARLANEPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line17255 FLYING CLOUD DRIVEAddressLine1Txt
CityEDEN PRAIRIECityNm
State AbbreviationMNStateAbbreviationCd
ZIP55344ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,582,710GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.PIMARTSHS.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2003FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionPROVIDING ARTS INFUSED EDUCATION TO HIGH SCHOOL STUDENTS IN THE TWIN CITIES AREA.ActivityOrMissionDesc
Voting Members Governing Body11VotingMembersGoverningBodyCnt
Voting Members Independent5VotingMembersIndependentCnt
Total Employee60TotalEmployeeCnt
Total Volunteers15TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$5,366,665PYContributionsGrantsAmt
CY Contributions Grants$5,294,256CYContributionsGrantsAmt
PY Program Service Revenue$167,277PYProgramServiceRevenueAmt
CY Program Service Revenue$127,933CYProgramServiceRevenueAmt
PY Investment Income$2,544PYInvestmentIncomeAmt
CY Investment Income$8,368CYInvestmentIncomeAmt
PY Other Revenue$230,628PYOtherRevenueAmt
CY Other Revenue$152,153CYOtherRevenueAmt
PY Total Revenue$5,767,114PYTotalRevenueAmt
CY Total Revenue$5,582,710CYTotalRevenueAmt
PY Grants And Similar Paid$2,000PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$3,069,407PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,310,077CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,284,299PYOtherExpensesAmt
CY Other Expenses$2,441,340CYOtherExpensesAmt
PY Total Expenses$5,355,706PYTotalExpensesAmt
CY Total Expenses$5,751,417CYTotalExpensesAmt
PY Revenues Less Expenses$411,408PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$168,707CYRevenuesLessExpensesAmt
Total Assets BOY$3,257,057TotalAssetsBOYAmt
Total Assets EOY$2,838,221TotalAssetsEOYAmt
Total Liabilities BOY$4,005,281TotalLiabilitiesBOYAmt
Total Liabilities EOY$3,750,963TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$748,224NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$912,742NetAssetsOrFundBalancesEOYAmt
MissionPROVIDING ARTS INFUSED EDUCATION TO HIGH SCHOOL STUDENTS IN THE TWIN CITIES AREA.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$5,056,382ExpenseAmt
Revenue$231,537RevenueAmt
DescPROVIDING ARTS INFUSED EDUCATION TO HIGH SCHOOL STUDENTS IN THE TWIN CITIES AREA. DURING THE FISCAL YEAR ENDED JUNE 30, 2024 PIM ARTS HIGH SCHOOL SERVED AN ESTIMATED 360 STUDENTS.Desc
Total Program Service Expenses$5,056,382TotalProgramServiceExpensesAmt
Described In Section501c3Yes (1)DescribedInSection501c3Ind
Schedule B RequiredYes (1)ScheduleBRequiredInd
Political Campaign Acty0PoliticalCampaignActyInd
Lobbying Activities0LobbyingActivitiesInd
Subject To Proxy Tax0SubjectToProxyTaxInd
Donor Advised Fund0DonorAdvisedFundInd
Conservation Easements0ConservationEasementsInd
Collections Of Art0CollectionsOfArtInd
Credit Counseling0CreditCounselingInd
Donor Rstr Or Quasi Endowments0DonorRstrOrQuasiEndowmentsInd
Report Land Building EquipmentYes (1)ReportLandBuildingEquipmentInd
Report Investments Other Sec0ReportInvestmentsOtherSecInd
Report Program Related Invst0ReportProgramRelatedInvstInd
Report Other AssetsYes (1)ReportOtherAssetsInd
Report Other LiabilitiesYes (1)ReportOtherLiabilitiesInd
Include FIN48 FootnoteYes (1)IncludeFIN48FootnoteInd
Independent Audit Fincl Stmt0IndependentAuditFinclStmtInd
Consolidated Audit Fincl StmtYes (1)ConsolidatedAuditFinclStmtInd
School OperatingYes (1)SchoolOperatingInd
Foreign Office0ForeignOfficeInd
Foreign Activities0ForeignActivitiesInd
More Than5000 K To Org0MoreThan5000KToOrgInd
More Than5000 K To Individuals0MoreThan5000KToIndividualsInd
Professional Fundraising0ProfessionalFundraisingInd
Fundraising Activities0FundraisingActivitiesInd
Gaming Activities0GamingActivitiesInd
Operate Hospital0OperateHospitalInd
Grants To Organizations0GrantsToOrganizationsInd
Grants To Individuals0GrantsToIndividualsInd
Schedule J Required0ScheduleJRequiredInd
Tax Exempt Bonds0TaxExemptBondsInd
Engaged In Excess Benefit Trans0EngagedInExcessBenefitTransInd
PY Excess Benefit Trans0PYExcessBenefitTransInd
Loan Outstanding0LoanOutstandingInd
Grant To Related Person0GrantToRelatedPersonInd
Business Rln With Org Mem0BusinessRlnWithOrgMemInd
Business Rln With Fam Mem0BusinessRlnWithFamMemInd
Business Rln With35 Ctrl Ent0BusinessRlnWith35CtrlEntInd
Deductible Non Cash Contri0DeductibleNonCashContriInd
Deductible Art Contribution0DeductibleArtContributionInd
Terminate Operations0TerminateOperationsInd
Partial Liquidation0PartialLiquidationInd
Disregarded Entity0DisregardedEntityInd
Related EntityYes (1)RelatedEntityInd
Related Organization Ctrl EntYes (1)RelatedOrganizationCtrlEntInd
Transaction With Control EntYes (1)TransactionWithControlEntInd
Trnsfr Exmpt Non Chrtbl Rltd Org0TrnsfrExmptNonChrtblRltdOrgInd
Activities Conducted Prtshp0ActivitiesConductedPrtshpInd
Schedule O RequiredYes (1)ScheduleORequiredInd
IRP Document33IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee60EmployeeCnt
Employment Tax Returns FiledYes (1)EmploymentTaxReturnsFiledInd
Unrelated Bus Incm Over Limit0UnrelatedBusIncmOverLimitInd
Foreign Financial Account0ForeignFinancialAccountInd
Prohibited Tax Shelter Trans0ProhibitedTaxShelterTransInd
Taxable Party Notification0TaxablePartyNotificationInd
Nondeductible Contributions0NondeductibleContributionsInd
Quid Pro Quo Contributions0QuidProQuoContributionsInd
Form8282 Property Disposed Of0Form8282PropertyDisposedOfInd
Rcv Fnds To Pay Prsnl Bnft Cntrct0RcvFndsToPayPrsnlBnftCntrctInd
Pay Premiums Prsnl Bnft Cntrct0PayPremiumsPrsnlBnftCntrctInd
Indoor Tanning Services0IndoorTanningServicesInd
Subj To Tax Rmnrtn Ex Prcht Pymt0SubjToTaxRmnrtnExPrchtPymtInd
Subject To Excs Tax Net Invst Inc0SubjectToExcsTaxNetInvstIncInd
Info In Schedule O Part VIYes (X)InfoInScheduleOPartVIInd
Governing Body Voting Members11GoverningBodyVotingMembersCnt
Independent Voting Member5IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or Stockholders0MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To Approva0DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of CommitteesYes (1)MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn Body0Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower Policy0WhistleblowerPolicyInd
Document Retention Policy0DocumentRetentionPolicyInd
Compensation Process CEOYes (1)CompensationProcessCEOInd
Compensation Process OtherYes (1)CompensationProcessOtherInd
Investment In Joint Venture0InvestmentInJointVentureInd
States Where Copy Of Return Is FldMNStatesWhereCopyOfReturnIsFldCd
Upon RequestYes (X)UponRequestInd

Books In Care Of Detail BooksInCareOfDetail

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1CREATIVE PLANNINGBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone9525636800PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line13800 AMERICAN BLVD W SUITE 1000AddressLine1Txt
CityBLOOMINGTONCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55431ZIPCd
FieldValueIRS element (for citing)
Info In Schedule O Part VIIYes (X)InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (12 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
LIBRETTA STENNES
PRESIDENT1.000.00Yes (X)Yes (X)$0$0$0
MANDY STRINGER
VICE-PRESIDENT/TEACHER41.000.00Yes (X)Yes (X)$63,090$0$7,099
MIKE RICE
TREASURER1.000.00Yes (X)Yes (X)$0$0$0
AARON KVALE
SECRETARY/TEACHER41.000.00Yes (X)Yes (X)$45,021$0$9,049
PAUL JOHNSON
MEMBER/TEACHER41.000.00Yes (X)$76,823$0$13,913
PAMELA BALABUSZKO-REAY
MEMBER1.000.00Yes (X)$0$0$0
MELISSA PETERSON
MEMBER1.000.00Yes (X)$0$0$0
AREBA BENNET
MEMBER1.000.00Yes (X)$0$0$0
JAMES PETRY
MEMBER/TEACHER41.000.00Yes (X)$44,078$0$9,534
DANIELLE RICCI
MEMBER/TEACHER41.000.00Yes (X)$54,939$0$10,912
NATASHA SHEELYPASCH
MEMBER/TEACHER41.000.00Yes (X)$64,510$0$12,937
MATT MCFARLANE
EXECUTIVE DIRECTOR41.000.00Yes (X)$107,021$0$32,248
FieldValueIRS element (for citing)
Total Reportable Comp From Org$455,482TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$95,692TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K1IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (4 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CST MN
615 1ST AVENUE NE SUITE 115MINNEAPOLISMN55413TRANSPORTATION SERVICES$324,608
UNIVERSAL CLEANING SERVICES INC
12372 RIVER RIDGE BLVDBURNSVILLEMN55337JANITORIAL SERVICES$204,036
CKC GOOD FOOD
2919 WEST SERVICE ROADEAGANMN55121FOOD SERVICES$122,316
CREATIVE PLANNING
5454 WEST 110TH STREETOVERLAND PARKKS66211FINANCIAL MANAGEMENT & ACCOUNTING SERVIC$100,350
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K4CntrctRcvdGreaterThan100KCnt
Government Grants$5,176,453GovernmentGrantsAmt
All Other Contributions$117,803AllOtherContributionsAmt
Total Contributions$5,294,256TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (2 entries)

DescDescBusinessBusinessCdTotal Revenue ColumnTotalRevenueColumnAmtRelated Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt
FEES FROM PATRONS611710$124,851$124,851
FOOD SALES611710$3,082$3,082
FieldValueIRS element (for citing)
Total Program Service Revenue$127,933TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8,368TotalRevenueColumnAmt
Exclusion$8,368ExclusionAmt

Gross Rents GrossRentsGrp

FieldValueIRS element (for citing)
Real$38,371RealAmt

Less Rental Expenses LessRentalExpensesGrp

FieldValueIRS element (for citing)
Real$0RealAmt

Rental Income Or Loss RentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Real$38,371RealAmt

Net Rental Income Or Loss NetRentalIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$38,371TotalRevenueColumnAmt
Exclusion$38,371ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$10,178GrossSalesOfInventoryAmt
Cost Of Goods Sold$0CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$10,178TotalRevenueColumnAmt
Exclusion$10,178ExclusionAmt

Other Revenue Misc OtherRevenueMiscGrp

FieldValueIRS element (for citing)
DescMISCELLANEOUS REVENUEDesc
Business611710BusinessCd
Total Revenue Column$103,604TotalRevenueColumnAmt
Related Or Exempt Func Income$103,604RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Other Revenue Total$103,604OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,582,710TotalRevenueColumnAmt
Related Or Exempt Func Income$231,537RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$56,917ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$512,122TotalAmt
Program Services$368,302ProgramServicesAmt
Management And General$143,820ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,178,893TotalAmt
Program Services$1,956,736ProgramServicesAmt
Management And General$222,157ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$182,418TotalAmt
Program Services$164,685ProgramServicesAmt
Management And General$17,733ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$252,790TotalAmt
Program Services$231,430ProgramServicesAmt
Management And General$21,360ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$183,854TotalAmt
Program Services$159,258ProgramServicesAmt
Management And General$24,596ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$10,680TotalAmt
Management And General$10,680ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$94,900TotalAmt
Management And General$94,900ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$887,474TotalAmt
Program Services$855,313ProgramServicesAmt
Management And General$32,161ManagementAndGeneralAmt

Advertising AdvertisingGrp

FieldValueIRS element (for citing)
Total$30,463TotalAmt
Management And General$30,463ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$101,090TotalAmt
Program Services$84,778ProgramServicesAmt
Management And General$16,312ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

FieldValueIRS element (for citing)
Total$177,466TotalAmt
Program Services$140,037ProgramServicesAmt
Management And General$37,429ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$827,889TotalAmt
Program Services$827,834ProgramServicesAmt
Management And General$55ManagementAndGeneralAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,161TotalAmt
Program Services$16,211ProgramServicesAmt
Management And General$950ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$4,714TotalAmt
Program Services$4,714ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$84,273TotalAmt
Program Services$84,161ProgramServicesAmt
Management And General$112ManagementAndGeneralAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$2,670TotalAmt
Program Services$2,670ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDescTotalTotalAmtProgram ServicesProgramServicesAmtManagement And GeneralManagementAndGeneralAmt
INSTRUCTIONAL SUPPLIES$77,278$77,278
EQUIP RENTAL & MAINTENA$61,753$61,753
DUES & MEMBERSHIPS$55,190$13,348$41,842
FIELD TRIPS$7,874$7,874

All Other Expenses AllOtherExpensesGrp

FieldValueIRS element (for citing)
Total$465TotalAmt
Management And General$465ManagementAndGeneralAmt

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$5,751,417TotalAmt
Program Services$5,056,382ProgramServicesAmt
Management And General$695,035ManagementAndGeneralAmt
Fundraising$0FundraisingAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XYes (X)InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$634,191BOYAmt
EOY$447,337EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$527,895BOYAmt
EOY$664,018EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$54,539BOYAmt
EOY$62,065EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$1,211,224LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$955,209LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$252,770BOYAmt
EOY$256,015EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$1,787,662BOYAmt
EOY$1,408,786EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$3,257,057BOYAmt
EOY$2,838,221EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$349,275BOYAmt
EOY$332,487EOYAmt

Deferred Revenue DeferredRevenueGrp

FieldValueIRS element (for citing)
BOY$120BOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

FieldValueIRS element (for citing)
EOY$200,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$3,655,886BOYAmt
EOY$3,218,476EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$4,005,281BOYAmt
EOY$3,750,963EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$0BOYAmt
EOY$0EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY-$748,224BOYAmt
EOY-$912,742EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$748,224BOYAmt
EOY-$912,742EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$3,257,057BOYAmt
EOY$2,838,221EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$168,707ReconcilationRevenueExpnssAmt
Other Changes In Net Assets$4,189OtherChangesInNetAssetsAmt
Method Of Accounting AccrualYes (X)MethodOfAccountingAccrualInd
Accountant Compile Or Review0AccountantCompileOrReviewInd
FS AuditedYes (1)FSAuditedInd

FS Audited Basis FSAuditedBasisGrp

FieldValueIRS element (for citing)
Consolidated Basis Fincl StmtYes (X)ConsolidatedBasisFinclStmtInd
FieldValueIRS element (for citing)
Audit CommitteeYes (1)AuditCommitteeInd
Federal Grant Audit Required0FederalGrantAuditRequiredInd

Schedule A IRS990ScheduleA

FieldValueIRS element (for citing)
SchoolYes (X)SchoolInd

Schedule B IRS990ScheduleB

Contributor Information ContributorInformationGrp

FieldValueIRS element (for citing)
ContributorRESTRICTEDContributorNum

Contributor Business Name ContributorBusinessName

FieldValueIRS element (for citing)
Business Name Line1RESTRICTEDBusinessNameLine1

Contributor US Address ContributorUSAddress

FieldValueIRS element (for citing)
Address Line1RESTRICTEDAddressLine1
Address Line2RESTRICTEDAddressLine2
CityRESTRICTEDCity
StateRESTRICTEDState
ZIP CodeRESTRICTEDZIPCode
FieldValueIRS element (for citing)
Total ContributionsRESTRICTEDTotalContributionsAmt

Schedule D IRS990ScheduleD

CY Minus4 Yr Endwmt Fund CYMinus4YrEndwmtFundGrp

FieldValueIRS element (for citing)
Beginning Year Balance$57,090BeginningYearBalanceAmt
End Year Balance$57,090EndYearBalanceAmt

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$12,888OtherCostOrOtherBasisAmt
Depreciation$2,308DepreciationAmt
Book Value$10,580BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$1,198,336OtherCostOrOtherBasisAmt
Depreciation$952,901DepreciationAmt
Book Value$245,435BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$256,015TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (3 entries)

DescDescBook ValueBookValueAmt
DEFERRED OUTFLOWS - PENSION$850,160
DUE FROM BUILDING COMPANY$496,373
RIGHT USE OF ASSETS$62,253
FieldValueIRS element (for citing)
Total Book Value Other Assets$1,408,786TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (3 entries)

DescDescAmtAmt
NET PENSION LIABILITY$2,988,984
DEFERRED INFLOWS - PENSION$164,032
LEASE LIABILITIES$65,460
FieldValueIRS element (for citing)
Total Liability$3,218,476TotalLiabilityAmt
Footnote TextYes (X)FootnoteTextInd

Supplemental Information Detail SupplementalInformationDetail

FieldValueIRS element (for citing)
Form And Line ReferencePART X, LINE 2:FormAndLineReferenceDesc
ExplanationTHE SCHOOL IS RECOGNIZED BY THE INTERNAL REVENUE SERVICE AS A NOT-FOR-PROFIT ORGANIZATION UNDER IRS CODE SECTION 501(C)(3). DUE TO THE NOT-FOR-PROFIT NATURE AND PROVISION OF THE SCHOOL, ALL INCOME AND EXPENSES ATTRIBUTABLE TO THE MISSION OF THE SCHOOL ARE TAX EXEMPT AND ACCORDINGLY NO PROVISION OR LIABILITY FOR INCOME TAXES HAVE BEEN MADE IN THE FINANCIAL STATEMENTS AND CONTRIBUTIONS TO THE SCHOOL ARE TAX DEDUCTIBLE TO DONORS AS ALLOWED BY IRS REGULATIONS. HOWEVER, THE SCHOOL IS REQUIRED TO PAY STATE AND FEDERAL INCOME TAXES ON UNRELATED BUSINESS INCOME. IF THE SCHOOL WERE TO ENGAGE IN ANY ACTIVITIES THAT RESULTED IN UNRELATED BUSINESS INCOME, A TAX WOULD BE ASSESSED ON THAT ACTIVITY. THE SCHOOL IS OPEN AND SUBJECT TO EXAMINATION GENERALLY FOR THREE YEARS AFTER THE FILING DATE.ExplanationTxt

Schedule E IRS990ScheduleE

FieldValueIRS element (for citing)
Nondiscriminatory Policy StmtYes (1)NondiscriminatoryPolicyStmtInd
Policy Stmt In Brochures EtcYes (1)PolicyStmtInBrochuresEtcInd
Plcy Pblczd Via Broadcast MediaYes (1)PlcyPblczdViaBroadcastMediaInd
Maintain Racial Comp RecsYes (1)MaintainRacialCompRecsInd
Maintain Scholarships RecsYes (1)MaintainScholarshipsRecsInd
Maintain Cpy Of Brochures EtcYes (1)MaintainCpyOfBrochuresEtcInd
Maintain Cpy Of All SolYes (1)MaintainCpyOfAllSolInd
Discriminate Race Stdnts Rghts0DiscriminateRaceStdntsRghtsInd
Discriminate Race Admiss Plcy0DiscriminateRaceAdmissPlcyInd
Discriminate Race Emplm Fculty0DiscriminateRaceEmplmFcultyInd
Discriminate Race Schs0DiscriminateRaceSchsInd
Discriminate Race Educ Plcy0DiscriminateRaceEducPlcyInd
Discriminate Race Use Of Fclts0DiscriminateRaceUseOfFcltsInd
Discriminate Race Athlt Prog0DiscriminateRaceAthltProgInd
Discriminate Race Other Acty0DiscriminateRaceOtherActyInd
Government Financial Aid RcvdYes (1)GovernmentFinancialAidRcvdInd
Government Financial Aid Rvkd0GovernmentFinancialAidRvkdInd
Compliance With Rev Proc7550Yes (1)ComplianceWithRevProc7550Ind

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
SCHEDULE E, PART I, LINE 3THE SCHOOL PLACES A STATEMENT IN ALL APPLICATION MATERIALS AND PUBLICLY STATES IN PUBLIC INFORMATION SESSIONS HELD FOR PERSPECTIVE STUDENTS AND PARENTS.
SCHEDULE E, PART I, LINE 6AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (9 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7AAS PER MN STATUTE 124E.07, STAFF MEMBERS EMPLOYEES AT THE SCHOOL, 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 11BFORM 990 IS REVIEWED BY THE EXECUTIVE DIRECTOR AND THE FINANCIAL MANAGER FOR REVIEW BEFORE IT IS SIGNED AND FILED WITH THE IRS. THE ENTIRE BOARD DOES NOT REVIEW THE 990 PRIOR TO BEING FILED.
FORM 990, PART VI, SECTION B, LINE 12CBOARD MEMBERS SIGN A CONFLICT OF INTEREST STATEMENT ANNUALLY. THE BOARD ALSO REVIEWS THE CONFLICT OF INTEREST POLICY ANNUALLY AND MAKES CHANGES AS NECESSARY.
FORM 990, PART VI, SECTION B, LINE 15A SALARY SURVEY WAS DONE TO DETERMINE ALIGNMENT OF SALARY SCHEDULES WITH COMPARABLE POSITIONS IN SURROUNDING DISTRICTS AND CHARTER SCHOOLS.
FORM 990, PART VI, SECTION C, LINE 19THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC UPON REQUEST FOR THE SAME PERIOD OF DISCLOSURE AS SET FORTH IN SECTION 6104(D).
FORM 990, PART VII, SECTION A:PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. PAUL JOHNSON, MANDY STRINGER, AARON KVALE, JAMES PETRY, NATASHA SHEELY (PASCH), AND DANIELLE RICCI ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR SERVICES AS TEACHERS.
FORM 990, PART IX, LINE 11GMISC. CONTRACTED SERVICES: PROGRAM SERVICE EXPENSES 358,174. MANAGEMENT AND GENERAL EXPENSES 32,161. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 390,335. STUDENT TRANSPORTATION: PROGRAM SERVICE EXPENSES 341,399. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 341,399. FOOD SERVICES: PROGRAM SERVICE EXPENSES 155,740. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 155,740.
FORM 990, PART X, LINE 25:PENSION LIABILITIES, DEFERRED OUTFLOWS & INFLOWS PENSION: AS A CHARTER SCHOOL IN THE STATE OF MINNESOTA, PARTICIPATION IN TWO MULTIPLE-EMPLOYER, COST-SHARING DEFINED BENEFIT PENSION PLANS IS STATUTORILY REQUIRED. THE SCHOOL'S CONTRIBUTIONS TO THE PLANS ARE ALSO REGULATED BY STATUTE AND ARE BASED ON A PERCENTAGE OF SALARIES AND WAGES EARNED BY CURRENT EMPLOYEES. THEREFORE, WHILE THE NET PENSION LIABILITY, DEFERRED OUTFLOWS AND INFLOWS, ARE REPORTED ON THE SCHOOL'S STATEMENT OF NET POSITION, THE SCHOOL IS NOT IN A POSITION TO DIRECTLY CONTROL THE LIABILITIES OR THE SUBSEQUENT LIQUIDATION OF THE LIABILITIES.
FORM 990, PART XI, LINE 9:GASB 68 - PENSION ADJUSTMENT 4,189.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp (2 entries)

Address Line1USAddress/AddressLine1TxtCityUSAddress/CityNmState AbbreviationUSAddress/StateAbbreviationCdZIPUSAddress/ZIPCdEINEINPrimary ActivitiesPrimaryActivitiesTxtLegal Domicile StateLegalDomicileStateCdExempt Code SectionExemptCodeSectionTxtPublic Charity StatusPublicCharityStatusTxtBusiness Name Line1DirectControllingEntityName/BusinessNameLine1TxtControlled OrganizationControlledOrganizationInd
MAIN STREET SCHOOL OF PERFORMING ARTS ABC
7255 FLYING CLOUD DRIVEEDEN PRAIRIEMN55344473923540LEASE BUILDING TO SCHOOLMN501(C)(3)LINE 12A, IPIM ARTS HIGH SCHOOLYes (1)
PIM FOUNDATION
7255 FLYING CLOUD DRIVEEDEN PRAIRIEMN55344611844020SUPPORTING ORGANIZATIONMN501(C)(3)LINE 12A, IPIM ARTS HIGH SCHOOLYes (1)
FieldValueIRS element (for citing)
Receipt Of Int Annts Rnts Rylts0ReceiptOfIntAnntsRntsRyltsInd
Gift Grnt Or Cap Contri To Oth Org0GiftGrntOrCapContriToOthOrgInd
Gift Grnt Cap Contri From Oth Org0GiftGrntCapContriFromOthOrgInd
Loans Or Guarantees To Other OrgYes (1)LoansOrGuaranteesToOtherOrgInd
Loans Or Guarantees From Oth Org0LoansOrGuaranteesFromOthOrgInd
Div Related Organization0DivRelatedOrganizationInd
Asset Sale To Other Org0AssetSaleToOtherOrgInd
Asset Purchase From Other Org0AssetPurchaseFromOtherOrgInd
Asset Exchange0AssetExchangeInd
Rental Of Facilities To Oth Org0RentalOfFacilitiesToOthOrgInd
Rental Of Fclts From Oth OrgYes (1)RentalOfFcltsFromOthOrgInd
Perform Of Services For Oth Org0PerformOfServicesForOthOrgInd
Perform Of Services By Other Org0PerformOfServicesByOtherOrgInd
Sharing Of FacilitiesYes (1)SharingOfFacilitiesInd
Paid Employees SharingYes (1)PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp (2 entries)

Transaction TypeTransactionTypeTxtInvolvedInvolvedAmtMethod Of Amount DeterminationMethodOfAmountDeterminationTxt
MAIN STREET SCHOOL OF PERFORMING ARTS ABC
D$496,373CASH BALANCE
MAIN STREET SCHOOL OF PERFORMING ARTS ABC
K$726,200LEASE AGREEMENT