2025-01-16T08:53:41-06:00 2023-06-30 410746749 CLIFTONLARSONALLEN LLP 220 S 6TH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2022-07-01 311756049 FRIENDSHIP ACADEMY OF THE ARTS FRIE 6128796703 2600 EAST 38TH STREET MINNEAPOLIS MN 55406 ANANYSIA R JOSEPH BOARD CHAIR 6128796703 2025-01-14 1 0 ANN NEIL P01817922 6123764500 2025-01-14 2022 2024-10-15 13:58:12Z X ANANYSIA R JOSEPH 2600 EAST 38TH STREET MINNEAPOLIS MN 55406 5889896 0 X WWW.FRIENDSHIPACADEMY.ORG X 2001 MN TO EDUCATE CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS. 7 6 110 20 0 0 5466715 5855428 4708 19949 8 139 3198 14380 5474629 5889896 0 0 0 0 3293979 3323090 0 0 0 2776831 2954997 6070810 6278087 -596181 -388191 3429335 3255451 4436354 4432231 -1007019 -1176780 TO EDUCATE CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS. LEARNERS ARE EMPOWERED TO FIND MEANING AND UNDERSTANDING THROUGH ARTS, WHICH INCLUDE; DANCE, MUSIC, THEATER, LITERATURE, MEDIA, AND VISUAL. 0 0 4975419 0 9093 FRIENDSHIP ACADEMY OF THE ARTS EDUCATES CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS. BY DOING SO-OUR VISION IS TO EMPOWER SCHOLARS TO BE LIFELONG LEARNERS BY DEVELOPING THE WHOLE CHILD SOCIALLY, EMOTIONALLY, ACADEMICALLY, AND ARTISTICALLY. THE ACADEMY SERVES STUDENTS IN GRADES K-8 AT TWO DIFFERENT LOCATIONS. THE PRIMARY LOCATION SERVIED OUR STUDENTS SINCE IT WAS FOUNDED IN 2001, AND NOW SERVES GRADES K-8, AND ITS 2ND LOCATION SERVES GRADES 2-8TH. 4975419 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 0 0 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 1 1 0 0 1 23 0 1 110 1 0 0 0 0 0 0 0 0 0 0 0 0 X 7 6 0 0 0 0 1 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 MN X ELAINA CATES 6128796703 2600 EAST 38TH STREET MINNEAPOLIS MN 55406 ANANYSIA JOSEPH BOARD CHAIR 1.00 1.00 X X 0 0 0 WENDY HINES TREASURER 1.00 1.00 X X 0 0 0 JANICE PHILLIPS SECRETARY 40.00 0.00 X X 50424 0 34589 BRENDA HILL DIRECTOR 1.00 0.00 X 0 0 0 TIFFANI FORSLUND DIRECTOR/TEACHER 40.00 0.00 X 6231 0 11099 PORTIA JACKSON DIRECTOR 1.00 0.00 X 0 0 0 LORNA PETTIS DIRECTOR 1.00 0.00 X 0 0 0 CARR S KPANYOR EXECUTIVE DIRECTOR 40.00 1.00 X 70836 0 19912 ELAINA CATES BUSINESS MANAGER 40.00 1.00 X 3807 0 248 131298 0 65848 0 0 0 0 COHERENT BUS COMPANY 901 AMERICAN BLVD E BLOOMINGTON MN 55420 TRANSPORTATION 437180 TRIO COMMUNITY MEALS PO BOX 742992 ATLANTA GA 30374 FOOD SERVICES 200346 DESIGNS FOR LEARNING 2233 UNIVERSITY AVE W 450 SAINT PAUL MN 55114 EDUCATION AND FINANCIAL SERVICES 147287 RIGHT RESPONSE 1075 ASHLAND AVE SAINT PAUL MN 55104 SPECIAL EDUCATION SERVICES 142311 JJ'S HELPING HANDS 3733 SOUTH 26TH STREET MINNEAPOLIS MN 55406 JANITORIAL/MAINTENANCE 136350 5 5703510 151918 5855428 SCHOOL LUNCH FEES 900099 10856 10856 FEES FROM PATRONS 611110 8730 8730 COMMUNITY DISTRIBUTION 900099 363 363 19949 139 139 1000 0 1000 1000 1000 2722 0 2722 2722 10658 10658 10658 5889896 9093 0 25375 X 301026 247630 53396 39631 39631 2465991 1854693 611298 205076 152119 52957 103314 77929 25385 208052 156142 51910 836002 491560 344442 593108 561535 31573 656639 656639 486726 486726 27761 21411 6350 39483 24243 15240 189506 163117 26389 21493 21493 DUES, MEMBERSHIPS, LICE 28531 28531 REPAIRS AND MAINTENANCE 15353 15353 CAPITAL OUTLAY 5198 5198 55197 55197 6278087 4975419 1302668 0 69688 239456 -5 0 1005513 896225 5404 5549 577144 565443 43071 11701 2305664 2102520 3429335 3255451 447309 867478 150000 150000 3839045 3414753 4436354 4432231 X -1105831 -1178173 26754 -10682 72058 12075 -1007019 -1176780 3429335 3255451 X -388191 218430 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 279077 279077 0 298067 286366 11701 11701 DEFERRED PENSION OUTFLOWS 1804269 LEASE ASSET 298251 2102520 PENSION LIABILITY PAYABLE 2515359 DEFERRED PENSION INFLOWS 545024 CONPENSATED ABSENSES 33736 LEASE PAYABLE 320634 3414753 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 SCHEDULE E, PART I, LINE 3 THE SCHOOL PUBLISHED THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER, TV AND RADIO ADS, STUDENT HANDBOOK, AND INVITATION TO FAMILIES. SCHEDULE E, PART I, LINE 6 THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. FORM 990, PART VI, SECTION A, LINE 6 EACH PARENT AND LEGAL GUARDIAN OF A CHILD ENROLLED AT THE SCHOOL AND EACH EMPLOYEE, INCLUDING TEACHERS PROVIDING INSTRUCTION UNDER CONTRACT WITH A COOPERATIVE OF THE CORPORATION ARE MEMBERS. FORM 990, PART VI, SECTION A, LINE 7A THE MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF THE GOVERNING BODY. FORM 990, PART VI, SECTION A, LINE 7B THE SCHOOL IS REQUIRED TO GET APPROVAL FROM AT LEAST TEN PERCENT OF THE MEMBERS TO AUTHORIZE A NAME CHANGE. 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 REVIEWED BY THE BOARD OF DIRECTORS AT A BOARD MEETING BEFORE IT IS FILED. FORM 990, PART VI, SECTION B, LINE 12C THE CONFLICT OF INTEREST POLICY IS REVIEWED ANNUALLY WITH STAFF EACH SCHOOL YEAR BEGINNING IN AUGUST AND UPDATED BY THE BOARD OF DIRECTORS AS REQUIRED WHEN NECESSARY. THE BOARD OF DIRECTORS, EXECUTIVE COMMITTEE, OFFICERS, COMMITTEE MEMBERS, STAFF- EXECUTIVE DIRECTOR, AND BUSINESS MANAGER ARE COVERED BY THE POLICY. POTENTIAL CONFLICTS ARE REVIEWED AT THE BOARD LEVEL. AFTER DISCLOSURE OF AN INTEREST THE INDIVIDUAL CONCERNED SHALL LEAVE THE MEETING SO THE REMAINING MEMBERS MAKE A DECISION AS TO CONFLICT AND ACTIONS REQUIRED. PROCEEDINGS ARE DOCUMENTED IN THE BOARD MINUTES. 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. FORM 990, PART IX, LINE 11G OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 491,560. MANAGEMENT AND GENERAL EXPENSES 344,442. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 836,002. FORM 990, PART XI, LINE 9: CHANGE IN PENSION LIABILITY 218,430. FORM 990, PART XII, LINE 1: THE SCHOOL FOLLOWS A MODIFIED ACCRUAL METHOD OF ACCOUNTING AS PRESCRIBED BY THE MINNESOTA DEPARTMENT OF EDUCATION. THE SCHOOL-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 AMENDED RETURN DISCLOSURES: FORM 990, PART III, LINE 4A EXPENSE AMOUNT HAS CHANGED FROM 4,955,477 TO 4,975,419. FORM 990, PART III, LINE 4A HAS BEEN UPDATED BY REMOVING AND IN 2019-2021". FORM 990, PART III, LINE 4A HAS CHANGED AND THE ACADEMY LOCATED TO ITS 2ND LOCATION TO SERVE GRADES 2-8TH." TO AND ITS 2ND LOCATION SERVES GRADES 2-8TH." FORM 990, PART VII, LINE 1 HAS BEEN UPDATED TO INCLUDE ELAINA CATES AND CARR KPANYOR. FORM 990, PART VII, LINE 1 COLUMN C INDIVIDUAL TRUSTEE OR DIRECTOR HAS NOW BEEN CHECKED FOR JANICE PHILLIPS. FORM 990, PART VII, LINE 1 COLUMN B AVERAGE HOURS FOR RELATED ORGANIZATIONS HAS BEEN UPDATED FOR ALL INDIVIDUALS. FORM 990, PART VIII, LINE 1E HAS CHANGED FROM 5,570,642 TO 5,703,510. FORM 990, PART VIII, LINE 1G AMOUNT HAS BEEN REMOVED. FORM 990, PART VIII, LINE 2 COLUMN D HAS BEEN UPDATED TO INCLUDE SCHOOL LUNCH FEES OF 10,856. FORM 990, PART VIII, LINE 10A AMOUNT OF 2,722 HAS BEEN MOVED FROM COLUMN C TO COLUMN D. FORM 990, PART IX, LINES 5, 6, 7, 8, AND 9 HAVE ALL BEEN UPDATED. FORM 990, PART IX, LINE 20 COLUMN B HAS CHANGED FROM 0 TO 24,243. FORM 990, PART IX, LINE 20 COLUMN C HAS CHANGED FROM 0 TO 15,240. FORM 990, PART IX, LINE 22 COLUMN B HAS CHANGED FROM 189,506 TO 163,117. FORM 990, PART IX, LINE 22 COLUMN C HAS CHANGED FROM 0 TO 26,389. FORM 990, PART IX, LINE 24B COLUMN B HAS CHANGED FROM 15,203 TO 15,353. FORM 990, PART X, COLUMN B, HAS BEEN UPDATED. FORM 990, PART XI, LINE 9 HAS CHANGED FROM 223,372 TO 218,430. SCH D PART VI HAS BEEN UPDATED. SCH D PART X COMPENSATED ABSENCES AMOUNT HAS CHANGED FROM 42,520 TO 33,736. SCH D PART X LEASE PAYABLE AMOUNT HAS CHANGED FROM 467,606 TO 320,634. FFA BUILDING COMPANY 3320 EAST 41ST STREET MINNEAPOLIS MN 55406 833432492 SCHOOL BUILDING LEASE MN 501(C)(3) LINE 12B, II FRIENDSHIP ACADEMY OF THE ARTS 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 1 0 0 FFA BUILDING COMPANY K 583356 LEASE AGREEMENT