STRATEGY STUDIO / PUBLIC DATA EXPLORER

FRIENDSHIP ACADEMY OF THE ARTS: Form 990, tax year 2021

View the entire original 990 at ProPublica ↗

Organization
FRIENDSHIP ACADEMY OF THE ARTS (EIN 31-1756049)
Tax period
2021-07-01 to 2022-06-30
Filed
2023-05-15
IRS object ID
202321359349304382
Schema version
2021v4.2
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)
Return2023-05-15T09:45:46-05:00ReturnTs
Tax Period End2022-06-30TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

FieldValueIRS element (for citing)
Preparer Firm EIN410746749PreparerFirmEIN

Preparer Firm Name PreparerFirmName

FieldValueIRS element (for citing)
Business Name Line1CLIFTONLARSONALLEN LLPBusinessNameLine1Txt

Preparer US Address PreparerUSAddress

FieldValueIRS element (for citing)
Address Line1220 S 6TH STREET SUITE 300AddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55402ZIPCd
FieldValueIRS element (for citing)
Return Type990ReturnTypeCd
Tax Period Begin2021-07-01TaxPeriodBeginDt

Filer Filer

FieldValueIRS element (for citing)
EIN311756049EIN

Business Name BusinessName

FieldValueIRS element (for citing)
Business Name Line1FRIENDSHIP ACADEMY OF THE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Business Name ControlFRIEBusinessNameControlTxt
Phone6128796703PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 EAST 38TH STREETAddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55406ZIPCd

Business Officer BusinessOfficerGrp

FieldValueIRS element (for citing)
PersonANAYSIA JOSEPHPersonNm
Person TitleBOARD CHAIRPersonTitleTxt
Phone6128796703PhoneNum
Signature2023-05-11SignatureDt
Discuss With Paid PreparerYes (1)DiscussWithPaidPreparerInd

Signing Officer SigningOfficerGrp

Person Full Name PersonFullName

FieldValueIRS element (for citing)
Person FirstANAYSIAPersonFirstNm
Person LastJOSEPHPersonLastNm
FieldValueIRS element (for citing)
SSN999009999SSN

Preparer Person PreparerPersonGrp

FieldValueIRS element (for citing)
Preparer PersonANN NEILPreparerPersonNm
PTINP01817922PTIN
Phone6123764500PhoneNum
Preparation2023-05-11PreparationDt

Additional Filer Information AdditionalFilerInformation

Trusted Customer TrustedCustomerGrp

FieldValueIRS element (for citing)
Trusted Customer3TrustedCustomerCd
Authentication Assurance LevelAAL1AuthenticationAssuranceLevelCd
Identity Assurance LevelIAL1IdentityAssuranceLevelCd
FieldValueIRS element (for citing)
Tax2021TaxYr
Build TS2023-04-26 12:10:37ZBuildTS

Form 990 IRS990

FieldValueIRS element (for citing)
Principal OfficerANAYSIA JOSEPHPrincipalOfficerNm

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 EAST 38TH STREETAddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55406ZIPCd
FieldValueIRS element (for citing)
Gross Receipts$5,480,384GrossReceiptsAmt
Group Return For Affiliates0GroupReturnForAffiliatesInd
Organization501c3Yes (X)Organization501c3Ind
Website AddressWWW.FRIENDSHIPACADEMY.ORGWebsiteAddressTxt
Type Of Organization CorpYes (X)TypeOfOrganizationCorpInd
Formation2001FormationYr
Legal Domicile StateMNLegalDomicileStateCd
Activity Or MissionTO EDUCATE CHILDREN TO BE CONFIDENT, CREATIVE, AND COMPETENT CITIZENS.ActivityOrMissionDesc
Voting Members Governing Body7VotingMembersGoverningBodyCnt
Voting Members Independent6VotingMembersIndependentCnt
Total Employee82TotalEmployeeCnt
Total Volunteers21TotalVolunteersCnt
Total Gross UBI$0TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm$0NetUnrelatedBusTxblIncmAmt
PY Contributions Grants$4,814,336PYContributionsGrantsAmt
CY Contributions Grants$5,466,715CYContributionsGrantsAmt
PY Program Service Revenue$4,060PYProgramServiceRevenueAmt
CY Program Service Revenue$4,708CYProgramServiceRevenueAmt
PY Investment Income$537PYInvestmentIncomeAmt
CY Investment Income$8CYInvestmentIncomeAmt
PY Other Revenue$1,508PYOtherRevenueAmt
CY Other Revenue$5,183CYOtherRevenueAmt
PY Total Revenue$4,820,441PYTotalRevenueAmt
CY Total Revenue$5,476,614CYTotalRevenueAmt
PY Grants And Similar Paid$0PYGrantsAndSimilarPaidAmt
CY Grants And Similar Paid$0CYGrantsAndSimilarPaidAmt
PY Benefits Paid To Members$0PYBenefitsPaidToMembersAmt
CY Benefits Paid To Members$0CYBenefitsPaidToMembersAmt
PY Salaries Comp Emp Bnft Paid$2,508,050PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid$3,292,979CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns$0PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns$0CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense$0CYTotalFundraisingExpenseAmt
PY Other Expenses$2,253,504PYOtherExpensesAmt
CY Other Expenses$2,776,831CYOtherExpensesAmt
PY Total Expenses$4,761,554PYTotalExpensesAmt
CY Total Expenses$6,069,810CYTotalExpensesAmt
PY Revenues Less Expenses$58,887PYRevenuesLessExpensesAmt
CY Revenues Less Expenses-$593,196CYRevenuesLessExpensesAmt
Total Assets BOY$2,442,293TotalAssetsBOYAmt
Total Assets EOY$3,429,335TotalAssetsEOYAmt
Total Liabilities BOY$2,748,148TotalLiabilitiesBOYAmt
Total Liabilities EOY$4,436,354TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY-$305,855NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY-$1,007,019NetAssetsOrFundBalancesEOYAmt
MissionTO 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.MissionDesc
Significant New Program Srvc0SignificantNewProgramSrvcInd
Significant Change0SignificantChangeInd
Expense$4,469,233ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescFRIENDSHIP 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 IN 2019-2021, AND THE ACADEMY LOCATED TO ITS 2ND LOCATION TO SERVE GRADES 2-8TH.Desc

Prog Srvc Accom Acty2 ProgSrvcAccomActy2Grp

FieldValueIRS element (for citing)
Expense$233,353ExpenseAmt
Grant$0GrantAmt
Revenue$0RevenueAmt
DescFOOD SERVICEDesc

Prog Srvc Accom Acty3 ProgSrvcAccomActy3Grp

FieldValueIRS element (for citing)
Expense$122,515ExpenseAmt
Grant$0GrantAmt
Revenue$4,708RevenueAmt
DescFREEDOM SCHOOL: AFTERSCHOOL PROGRAMDesc
FieldValueIRS element (for citing)
Total Program Service Expenses$4,825,101TotalProgramServiceExpensesAmt
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 Footnote0IncludeFIN48FootnoteInd
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 Document27IRPDocumentCnt
IRP Document W2 G0IRPDocumentW2GCnt
Backup Wthld ComplianceYes (1)BackupWthldComplianceInd
Employee82EmployeeCnt
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 Members7GoverningBodyVotingMembersCnt
Independent Voting Member6IndependentVotingMemberCnt
Family Or Business Rln0FamilyOrBusinessRlnInd
Delegation Of Mgmt Duties0DelegationOfMgmtDutiesInd
Change To Org Documents0ChangeToOrgDocumentsInd
Material Diversion Or Misuse0MaterialDiversionOrMisuseInd
Members Or StockholdersYes (1)MembersOrStockholdersInd
Election Of Board MembersYes (1)ElectionOfBoardMembersInd
Decisions Subject To ApprovaYes (1)DecisionsSubjectToApprovaInd
Minutes Of Governing BodyYes (1)MinutesOfGoverningBodyInd
Minutes Of Committees0MinutesOfCommitteesInd
Officer Mailing Address0OfficerMailingAddressInd
Local Chapters0LocalChaptersInd
Form990 Provided To Gvrn BodyYes (1)Form990ProvidedToGvrnBodyInd
Conflict Of Interest PolicyYes (1)ConflictOfInterestPolicyInd
Annual Disclosure Covered PrsnYes (1)AnnualDisclosureCoveredPrsnInd
Regular Monitoring EnfrcYes (1)RegularMonitoringEnfrcInd
Whistleblower PolicyYes (1)WhistleblowerPolicyInd
Document Retention PolicyYes (1)DocumentRetentionPolicyInd
Compensation Process CEO0CompensationProcessCEOInd
Compensation Process Other0CompensationProcessOtherInd
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 Line1MARY RILEYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Phone6128796703PhoneNum

US Address USAddress

FieldValueIRS element (for citing)
Address Line12600 EAST 38TH STREETAddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55406ZIPCd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxtAverage Hours Per WeekAverageHoursPerWeekRtAverage Hours Per Week Rltd OrgAverageHoursPerWeekRltdOrgRtIndividual Trustee Or DirectorIndividualTrusteeOrDirectorIndOfficerOfficerIndReportable Comp From OrgReportableCompFromOrgAmtReportable Comp From Rltd OrgReportableCompFromRltdOrgAmtOther CompensationOtherCompensationAmt
WENDY HINES
BOARD CHAIR1.001.00Yes (X)Yes (X)$0$0$0
AKUORKOR ABLORH
SECRETARY/TEACHER40.000.00Yes (X)Yes (X)$61,242$0$9,178
MAYA BROWN
DIRECTOR1.000.00Yes (X)$0$0$0
BRENDA HILL
DIRECTOR1.000.00Yes (X)$0$0$0
ANANYSIA JOSEPH
CO-CHAIR1.000.00Yes (X)$0$0$0
TIFFANI FORSLUND
DIRECTOR/TEACHER40.000.00Yes (X)$38,545$0$5,600
JULES PORTER
DIRECTOR1.000.00Yes (X)$0$0$0
DR B CHARVEZ RUSSELL
EXECUTIVE DIRECTOR40.001.00Yes (X)$57,780$0$9,853
MARY RILEY
BUSINESS MANAGER25.001.00Yes (X)$17,539$0$2,110
FieldValueIRS element (for citing)
Total Reportable Comp From Org$175,106TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org$0TotReportableCompRltdOrgAmt
Total Other Compensation$26,741TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K0IndivRcvdGreaterThan100KCnt
Former Ofcr Employees Listed0FormerOfcrEmployeesListedInd
Total Comp Greater Than150 K0TotalCompGreaterThan150KInd
Compensation From Other Srcs0CompensationFromOtherSrcsInd

Contractor Compensation ContractorCompensationGrp (3 entries)

Address Line1ContractorAddress/USAddress/AddressLine1TxtCityContractorAddress/USAddress/CityNmState AbbreviationContractorAddress/USAddress/StateAbbreviationCdZIPContractorAddress/USAddress/ZIPCdServicesServicesDescCompensationCompensationAmt
CST TRANSPORT
615 1ST AVENUE NE STE 115MINNEAPOLISMN55413STUDENT TRANSPORTATION$462,472
DESIGNS FOR LEARNING
2233 UNIVERSITY AVE W STE 450SAINT PAULMN55114FINANCIAL/EDUCATIONAL SERVICES$165,890
JJ'S HELPING HAND
3629 BRYANT AVE NORTHMINNEAPOLISMN55412JANITORIAL/MAINTENANCE SERVICES$105,030
FieldValueIRS element (for citing)
Cntrct Rcvd Greater Than100 K3CntrctRcvdGreaterThan100KCnt
Government Grants$5,200,014GovernmentGrantsAmt
All Other Contributions$266,701AllOtherContributionsAmt
Total Contributions$5,466,715TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

FieldValueIRS element (for citing)
DescFEES FROM PATRONSDesc
Business611110BusinessCd
Total Revenue Column$4,708TotalRevenueColumnAmt
Related Or Exempt Func Income$4,708RelatedOrExemptFuncIncomeAmt
FieldValueIRS element (for citing)
Total Program Service Revenue$4,708TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

FieldValueIRS element (for citing)
Total Revenue Column$8TotalRevenueColumnAmt
Exclusion$8ExclusionAmt
FieldValueIRS element (for citing)
Gross Sales Of Inventory$5,755GrossSalesOfInventoryAmt
Cost Of Goods Sold$3,770CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

FieldValueIRS element (for citing)
Total Revenue Column$1,985TotalRevenueColumnAmt
Exclusion$1,985ExclusionAmt

Miscellaneous Revenue MiscellaneousRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$3,198TotalRevenueColumnAmt
Exclusion$3,198ExclusionAmt
FieldValueIRS element (for citing)
Other Revenue Total$3,198OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

FieldValueIRS element (for citing)
Total Revenue Column$5,476,614TotalRevenueColumnAmt
Related Or Exempt Func Income$4,708RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue$0UnrelatedBusinessRevenueAmt
Exclusion$5,191ExclusionAmt
FieldValueIRS element (for citing)
Info In Schedule O Part IXYes (X)InfoInScheduleOPartIXInd

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

FieldValueIRS element (for citing)
Total$230,092TotalAmt
Program Services$100,111ProgramServicesAmt
Management And General$129,981ManagementAndGeneralAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

FieldValueIRS element (for citing)
Total$2,570,422TotalAmt
Program Services$2,051,077ProgramServicesAmt
Management And General$519,345ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

FieldValueIRS element (for citing)
Total$198,000TotalAmt
Program Services$146,094ProgramServicesAmt
Management And General$51,906ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

FieldValueIRS element (for citing)
Total$80,627TotalAmt
Program Services$63,325ProgramServicesAmt
Management And General$17,302ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

FieldValueIRS element (for citing)
Total$213,838TotalAmt
Program Services$163,788ProgramServicesAmt
Management And General$50,050ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

FieldValueIRS element (for citing)
Total$4,000TotalAmt
Management And General$4,000ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

FieldValueIRS element (for citing)
Total$91,202TotalAmt
Management And General$91,202ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

FieldValueIRS element (for citing)
Total$664,585TotalAmt
Program Services$415,069ProgramServicesAmt
Management And General$249,516ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

FieldValueIRS element (for citing)
Total$702,879TotalAmt
Program Services$676,396ProgramServicesAmt
Management And General$26,483ManagementAndGeneralAmt

Occupancy OccupancyGrp

FieldValueIRS element (for citing)
Total$580,373TotalAmt
Program Services$580,373ProgramServicesAmt

Travel TravelGrp

FieldValueIRS element (for citing)
Total$348,636TotalAmt
Program Services$348,636ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

FieldValueIRS element (for citing)
Total$17,184TotalAmt
Program Services$14,673ProgramServicesAmt
Management And General$2,511ManagementAndGeneralAmt

Interest InterestGrp

FieldValueIRS element (for citing)
Total$47,741TotalAmt
Program Services$32,735ProgramServicesAmt
Management And General$15,006ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

FieldValueIRS element (for citing)
Total$193,954TotalAmt
Program Services$193,954ProgramServicesAmt

Insurance InsuranceGrp

FieldValueIRS element (for citing)
Total$28,008TotalAmt
Program Services$28,008ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDescTotalTotalAmtManagement And GeneralManagementAndGeneralAmtProgram ServicesProgramServicesAmt
MISCELLANEOUS EXPENDITU$52,270$52,270
DUES, MEMBERSHIPS, LICE$35,137$35,137
REPAIRS AND MAINTENANCE$10,862$10,862

Total Functional Expenses TotalFunctionalExpensesGrp

FieldValueIRS element (for citing)
Total$6,069,810TotalAmt
Program Services$4,825,101ProgramServicesAmt
Management And General$1,244,709ManagementAndGeneralAmt
Fundraising$0FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

FieldValueIRS element (for citing)
BOY$63,221BOYAmt
EOY$69,688EOYAmt

Savings And Temp Cash Invst SavingsAndTempCashInvstGrp

FieldValueIRS element (for citing)
BOY$56,759BOYAmt
EOY-$5EOYAmt

Accounts Receivable AccountsReceivableGrp

FieldValueIRS element (for citing)
BOY$1,423,198BOYAmt
EOY$1,005,513EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

FieldValueIRS element (for citing)
BOY$8,152BOYAmt
EOY$5,404EOYAmt
FieldValueIRS element (for citing)
Land Bldg Equip Cost Or Other Bss$572,046LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec$528,975LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

FieldValueIRS element (for citing)
BOY$57,854BOYAmt
EOY$43,071EOYAmt

Other Assets Total OtherAssetsTotalGrp

FieldValueIRS element (for citing)
BOY$833,109BOYAmt
EOY$2,305,664EOYAmt

Total Assets TotalAssetsGrp

FieldValueIRS element (for citing)
BOY$2,442,293BOYAmt
EOY$3,429,335EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

FieldValueIRS element (for citing)
BOY$330,659BOYAmt
EOY$447,309EOYAmt

Unsecured Notes Loans Payable UnsecuredNotesLoansPayableGrp

FieldValueIRS element (for citing)
BOY$150,000BOYAmt
EOY$150,000EOYAmt

Other Liabilities OtherLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,267,489BOYAmt
EOY$3,839,045EOYAmt

Total Liabilities TotalLiabilitiesGrp

FieldValueIRS element (for citing)
BOY$2,748,148BOYAmt
EOY$4,436,354EOYAmt
FieldValueIRS element (for citing)
Org Does Not Follow FASB117Yes (X)OrgDoesNotFollowFASB117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

FieldValueIRS element (for citing)
BOY-$476,886BOYAmt
EOY-$1,105,831EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

FieldValueIRS element (for citing)
BOY$57,854BOYAmt
EOY$26,754EOYAmt

Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp

FieldValueIRS element (for citing)
BOY$113,177BOYAmt
EOY$72,058EOYAmt

Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY-$305,855BOYAmt
EOY-$1,007,019EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

FieldValueIRS element (for citing)
BOY$2,442,293BOYAmt
EOY$3,429,335EOYAmt
FieldValueIRS element (for citing)
Info In Schedule O Part XIYes (X)InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss-$593,196ReconcilationRevenueExpnssAmt
Other Changes In Net Assets-$107,968OtherChangesInNetAssetsAmt
Info In Schedule O Part XIIYes (X)InfoInScheduleOPartXIIInd
Method Of Accounting OtherYes (X)MethodOfAccountingOtherInd
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 RequiredYes (1)FederalGrantAuditRequiredInd
Federal Grant Audit PerformedYes (1)FederalGrantAuditPerformedInd

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

Leasehold Improvements LeaseholdImprovementsGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$279,077OtherCostOrOtherBasisAmt
Depreciation$279,077DepreciationAmt
Book Value$0BookValueAmt

Equipment EquipmentGrp

FieldValueIRS element (for citing)
Other Cost Or Other Basis$292,969OtherCostOrOtherBasisAmt
Depreciation$249,898DepreciationAmt
Book Value$43,071BookValueAmt
FieldValueIRS element (for citing)
Total Book Value Land Buildings$43,071TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp (2 entries)

DescDescBook ValueBookValueAmt
DEFERRED PENSION OUTFLOWS$1,854,375
LEASE ASSET$451,289
FieldValueIRS element (for citing)
Total Book Value Other Assets$2,305,664TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (4 entries)

DescDescAmtAmt
PENSION LIABILITY PAYABLE$1,345,115
DEFERRED PENSION INFLOWS$1,983,804
COMPENSATED ABSENSES$42,520
LEASES PAYABLE$467,606
FieldValueIRS element (for citing)
Total Liability$3,839,045TotalLiabilityAmt

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 PUBLISHED THEIR RACIALLY NONDISCRIMINATORY POLICY THROUGH NEWSPAPER, TV AND RADIO ADS, STUDENT HANDBOOK, AND INVITATION TO FAMILIES.
SCHEDULE E, PART I, LINE 6THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (10 entries)

Form And Line ReferenceFormAndLineReferenceDescExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 6EACH 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 7ATHE MEMBERS HAVE THE RIGHT TO VOTE IN THE ELECTION OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION A, LINE 7BTHE 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 8BTHE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY.
FORM 990, PART VI, SECTION B, LINE 11BTHE FORM 990 IS REVIEWED BY THE BOARD OF DIRECTORS AT A BOARD MEETING BEFORE IT IS FILED.
FORM 990, PART VI, SECTION B, LINE 12CTHE 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 19THE SCHOOL MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC.
FORM 990, PART IX, LINE 11GSOCIAL WORK CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 14,025. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 14,025. EARLY CHILDHOOD AND FAMILY EDUCATION CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 15,808. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 15,808. OPERATIONS AND MAINTENANCE CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 130,998. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 130,998. HEALTH CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 275. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 275. STAFF DEVELOPMENT CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 22,462. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 22,462. MUSIC CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 2,134. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 2,134. EDUCATION CONSULTIG SERVICES: PROGRAM SERVICE EXPENSES 13,972. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 13,972. OTHER PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 215,395. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 215,395. GENERAL ADMINISTRATIVE CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 10,917. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 10,917. BUSINESS CONSULTING SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 238,599. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 238,599.
FORM 990, PART XI, LINE 9:CHANGE IN PENSION LIABILITY -107,968.
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.

Schedule R IRS990ScheduleR

Id Related Tax Exempt Org IdRelatedTaxExemptOrgGrp

Disregarded Entity Name DisregardedEntityName

FieldValueIRS element (for citing)
Business Name Line1FFA BUILDING COMPANYBusinessNameLine1Txt

US Address USAddress

FieldValueIRS element (for citing)
Address Line13320 EAST 41ST STREETAddressLine1Txt
CityMINNEAPOLISCityNm
State AbbreviationMNStateAbbreviationCd
ZIP55406ZIPCd
FieldValueIRS element (for citing)
EIN833432492EIN
Primary ActivitiesSCHOOL BUILDING LEASEPrimaryActivitiesTxt
Legal Domicile StateMNLegalDomicileStateCd
Exempt Code Section501(C)(3)ExemptCodeSectionTxt
Public Charity StatusLINE 12A, IPublicCharityStatusTxt

Direct Controlling Entity Name DirectControllingEntityName

FieldValueIRS element (for citing)
Business Name Line1FRIENDSHIP ACADEMY OF THE ARTSBusinessNameLine1Txt
FieldValueIRS element (for citing)
Controlled OrganizationYes (1)ControlledOrganizationInd
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 Org0LoansOrGuaranteesToOtherOrgInd
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 Facilities0SharingOfFacilitiesInd
Paid Employees Sharing0PaidEmployeesSharingInd
Reimbursement Paid To Other Org0ReimbursementPaidToOtherOrgInd
Reimbursement Paid By Other OrgYes (1)ReimbursementPaidByOtherOrgInd
Transfer To Other Org0TransferToOtherOrgInd
Transfer From Other Org0TransferFromOtherOrgInd

Transactions Related Org TransactionsRelatedOrgGrp

Other Organization Name OtherOrganizationName

FieldValueIRS element (for citing)
Business Name Line1FFA BUILDING COMPANYBusinessNameLine1Txt
FieldValueIRS element (for citing)
Transaction TypeKTransactionTypeTxt
Involved$517,492InvolvedAmt
Method Of Amount DeterminationLEASE AGREEMENTMethodOfAmountDeterminationTxt