NERSTRAND ELEMENTARY SCHOOL: Form 990, tax year 2020
View the entire original 990 at ProPublica ↗
- Organization
- NERSTRAND ELEMENTARY SCHOOL (EIN 41-1946091)
- Tax period
- 2020-07-01 to 2021-06-30
- Filed
- 2022-02-28
- IRS object ID
- 202200599349301120
- Schema version
- 2020v4.2
- 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
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2022-02-28T13:04:52-06:00 | ReturnTs |
| Tax Period End | 2021-06-30 | 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 | 2020-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 411946091 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NERSTRAND ELEMENTARY SCHOOL | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NERS | BusinessNameControlTxt |
| Phone | 5073336850 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 156 205 S SECOND STREET | AddressLine1Txt |
| City | NERSTRAND | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55053 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | MAGGIE KILEY | PersonNm |
| Person Title | SCHOOL DIRECTOR | PersonTitleTxt |
| Phone | 5073336850 | PhoneNum |
| Signature | 2022-02-22 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Signing Officer SigningOfficerGrp
Person Full Name PersonFullName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person First | MAGGIE | PersonFirstNm |
| Person Last | KILEY | PersonLastNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| SSN | 999009999 | SSN |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | ANN NEIL | PreparerPersonNm |
| PTIN | P01817922 | PTIN |
| Phone | 6123764500 | PhoneNum |
| Preparation | 2022-02-22 | 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 | 2020 | TaxYr |
| Build TS | 2022-09-23 18:48:47Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | MAGGIE KILEY | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 156 205 S SECOND STREET | AddressLine1Txt |
| City | NERSTRAND | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55053 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $2,052,899 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NERSTRAND.CHARTER.K12.MN.US | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 1999 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | PUBLIC SCHOOL SERVING STUDENTS IN GRADES K-5. | ActivityOrMissionDesc |
| Voting Members Governing Body | 7 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 45 | TotalEmployeeCnt |
| Total Volunteers | 100 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $1,980,038 | PYContributionsGrantsAmt |
| CY Contributions Grants | $2,040,050 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $19,740 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,381 | CYProgramServiceRevenueAmt |
| PY Investment Income | $8,849 | PYInvestmentIncomeAmt |
| CY Investment Income | $468 | CYInvestmentIncomeAmt |
| PY Other Revenue | $0 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $2,008,627 | PYTotalRevenueAmt |
| CY Total Revenue | $2,052,899 | 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 | $1,161,093 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $1,164,474 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $783,880 | PYOtherExpensesAmt |
| CY Other Expenses | $712,057 | CYOtherExpensesAmt |
| PY Total Expenses | $1,944,973 | PYTotalExpensesAmt |
| CY Total Expenses | $1,876,531 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $63,654 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $176,368 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,408,325 | TotalAssetsBOYAmt |
| Total Assets EOY | $1,374,717 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,616,638 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,489,768 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$208,313 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$115,051 | NetAssetsOrFundBalancesEOYAmt |
| Mission | TO EMPOWER STUDENTS TO BE SELF-DIRECTED, LIFELONG LEARNERS BY PROVIDING A NURTURING, MULTI-AGE ENVIRONMENT WHICH FOSTERS COOPERATION AND CHARACTER DEVELOPMENT. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $1,649,174 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $12,381 | RevenueAmt |
| Desc | PROVIDE PUBLIC EDUCATION TO STUDENTS IN GRADES K-5. APPROXIMATELY 124 STUDENTS WERE ENROLLED DURING THE FISCAL YEAR ENDED JUNE 30, 2021 WHICH IS DOWN FROM THE PRIOR YEAR, DUE TO IMPACT OF THE COVID-19 PANDEMIC. | Desc |
| Total Program Service Expenses | $1,649,174 | TotalProgramServiceExpensesAmt |
| Described In Section501c3 | Yes (1) | DescribedInSection501c3Ind |
| Schedule B Required | 0 | 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 | 0 | IncludeFIN48FootnoteInd |
| Independent Audit Fincl Stmt | Yes (1) | IndependentAuditFinclStmtInd |
| Consolidated Audit Fincl Stmt | 0 | 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 | 0 | FundraisingActivitiesInd |
| Gaming Activities | 0 | GamingActivitiesInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Grants To Organizations | 0 | GrantsToOrganizationsInd |
| Grants To Individuals | 0 | GrantsToIndividualsInd |
| Schedule J Required | 0 | 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 | 0 | RelatedEntityInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Activities Conducted Prtshp | 0 | ActivitiesConductedPrtshpInd |
| Schedule O Required | Yes (1) | ScheduleORequiredInd |
| IRP Document | 10 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 45 | 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 | 7 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 3 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | 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 | 0 | 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 | KEITH JOHNSON | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 5073336850 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 156 205 S SECOND STREET | AddressLine1Txt |
| City | NERSTRAND | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55053 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt | OfficerOfficerInd |
|---|---|---|---|---|---|---|
| GRETTA KUNZE | ||||||
| TREASURER/TEACHER | 40.00 | Yes (X) | $50,908 | $0 | $11,820 | |
| NICOLE SCHAEFER | ||||||
| DIRECTOR/TEACHER | 40.00 | Yes (X) | $47,503 | $0 | $11,476 | |
| SARAH JOHNSON | ||||||
| DIRECTOR/TEACHER | 40.00 | Yes (X) | $44,374 | $0 | $11,826 | |
| JAKE KAUKOLA | ||||||
| DIRECTOR/TEACHER | 40.00 | Yes (X) | $41,733 | $0 | $4,686 | |
| TARA VONDRASEK | ||||||
| DIRECTOR/TEACHER | 40.00 | Yes (X) | $37,503 | $0 | $14,504 | |
| BETTY SKIP VOGE | ||||||
| DIRECTOR/COMMUNITY MEMBER | 1.00 | Yes (X) | $0 | $0 | $0 | |
| AMBER SKLUZACEK | ||||||
| CLERK/PARENT | 1.00 | Yes (X) | $0 | $0 | $0 | |
| ALICIA WASILOWSKI | ||||||
| CHAIR/PARENT | 1.00 | Yes (X) | $0 | $0 | $0 | Yes (X) |
| MAGGIE KILEY | ||||||
| SCHOOL DIRECTOR | 40.00 | $79,569 | $0 | $6,747 | Yes (X) | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $301,590 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $61,059 | TotalOtherCompensationAmt |
| Indiv Rcvd Greater Than100 K | 0 | IndivRcvdGreaterThan100KCnt |
| Former Ofcr Employees Listed | 0 | FormerOfcrEmployeesListedInd |
| Total Comp Greater Than150 K | 0 | TotalCompGreaterThan150KInd |
| Compensation From Other Srcs | 0 | CompensationFromOtherSrcsInd |
Contractor Compensation ContractorCompensationGrp
Contractor Name ContractorName
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | EDVISIONS COOPERATIVE | BusinessNameLine1Txt |
Contractor Address ContractorAddress
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | PO BOX 183 111 SOUTH MERIDIAN ST | AddressLine1Txt |
| City | BELLE PLAINE | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56011 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | STAFFING | ServicesDesc |
| Compensation | $1,187,868 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $2,018,487 | GovernmentGrantsAmt |
| All Other Contributions | $21,563 | AllOtherContributionsAmt |
| Total Contributions | $2,040,050 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEES FROM PATRONS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $12,381 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,381 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,381 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $468 | TotalRevenueColumnAmt |
| Exclusion | $468 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $2,052,899 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,381 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $468 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $370,496 | TotalAmt |
| Program Services | $370,496 | ProgramServicesAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $136,680 | TotalAmt |
| Program Services | $136,680 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $499,680 | TotalAmt |
| Program Services | $414,071 | ProgramServicesAmt |
| Management And General | $85,609 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,271 | TotalAmt |
| Program Services | $7,311 | ProgramServicesAmt |
| Management And General | $6,960 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $73,000 | TotalAmt |
| Program Services | $72,299 | ProgramServicesAmt |
| Management And General | $701 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $70,347 | TotalAmt |
| Program Services | $63,798 | ProgramServicesAmt |
| Management And General | $6,549 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $424 | TotalAmt |
| Management And General | $424 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $78,893 | TotalAmt |
| Management And General | $78,893 | ManagementAndGeneralAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,783 | TotalAmt |
| Program Services | $13,024 | ProgramServicesAmt |
| Management And General | $16,759 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $257,788 | TotalAmt |
| Program Services | $256,231 | ProgramServicesAmt |
| Management And General | $1,557 | ManagementAndGeneralAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $8,835 | TotalAmt |
| Program Services | $5,125 | ProgramServicesAmt |
| Management And General | $3,710 | ManagementAndGeneralAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,568 | TotalAmt |
| Program Services | $4,544 | ProgramServicesAmt |
| Management And General | $24 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $2,795 | TotalAmt |
| Program Services | $2,755 | ProgramServicesAmt |
| Management And General | $40 | ManagementAndGeneralAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,977 | TotalAmt |
| Program Services | $7,977 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (3 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| SPECIAL EDUCATION | $294,863 | $294,863 | |
| CAPITAL OUTLAY | $22,286 | $22,286 | |
| DUES AND LICENSES | $3,845 | $3,845 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,876,531 | TotalAmt |
| Program Services | $1,649,174 | ProgramServicesAmt |
| Management And General | $227,357 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Savings And Temp Cash Invst SavingsAndTempCashInvstGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $570,760 | BOYAmt |
| EOY | $853,993 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $141,452 | BOYAmt |
| EOY | $90,868 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $2,846 | BOYAmt |
| EOY | $12,084 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $121,226 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $118,712 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,309 | BOYAmt |
| EOY | $2,514 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $687,958 | BOYAmt |
| EOY | $415,258 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,408,325 | BOYAmt |
| EOY | $1,374,717 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $24,535 | BOYAmt |
| EOY | $86,059 | EOYAmt |
Deferred Revenue DeferredRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $1,200 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,592,103 | BOYAmt |
| EOY | $1,402,509 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,616,638 | BOYAmt |
| EOY | $1,489,768 | 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 | -$213,622 | BOYAmt |
| EOY | -$117,565 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $5,309 | BOYAmt |
| EOY | $2,514 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $0 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$208,313 | BOYAmt |
| EOY | -$115,051 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,408,325 | BOYAmt |
| EOY | $1,374,717 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $176,368 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$83,106 | 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) |
|---|---|---|
| Separate Basis Fincl Stmt | Yes (X) | SeparateBasisFinclStmtInd |
| 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 D IRS990ScheduleD
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $121,226 | OtherCostOrOtherBasisAmt |
| Depreciation | $118,712 | DepreciationAmt |
| Book Value | $2,514 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $2,514 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED PENSION OUTFLOWS | Desc |
| Book Value | $415,258 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $415,258 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| PENSION LIABILITY PAYABLE | $753,590 |
| DEFERRED PENSION INFLOWS | $648,919 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,402,509 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $1,825,543 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $1,825,543 | RevenueSubtotalAmt |
| Other Revenues Not Included | $227,356 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $227,356 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $2,052,899 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $1,873,736 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $1,873,736 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $2,795 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $2,795 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $1,876,531 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (2 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | PPP LOAN 227,356. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 2,795. |
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 | Yes (1) | 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 CONTAINED IN THE SCHOOL'S REGISTRATION MATERIALS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (11 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS TWO CLASSES OF MEMBERS: PARENT MEMBERS AND EMPLOYEE MEMBERS. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SCHOOL'S BOARD IS ELECTED BY PARENT AND EMPLOYEE MEMBERS. THE SCHOOL'S GOVERNING BODY CONSISTS OF FOUR TEACHER REPRESENTATIVES, TWO PARENT REPRESENTATIVES, AND ONE UNRELATED COMMUNITY MEMBER. EACH MEMBER RECEIVES ONE VOTE. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES THAT HAVE THE AUTHORITY TO ACT ON BEHALF OF GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE COMPLETED RETURN WAS PRESENTED AND REVIEWED AT THE FIRST REGULAR BOARD MEETING BY THE FULL GOVERNING BODY FOLLOWING RECEIPT FROM THE ACCOUNTING FIRM. THE FINAL APPROVED COPY WAS SUBSEQUENTLY FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | ALL OFFICERS, DIRECTORS, AND KEY EMPLOYEES ARE REQUIRED TO COMPLETE AN ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. CONFLICTS ARE REVIEWED AT THE BOARD OR COMMITTEE LEVEL. INDIVIDUALS ARE NOT ALLOWED TO VOTE ON TRANSACTIONS WHERE A CONFLICT IS DETERMINED TO EXIST. ALL CONFLICTS AND PROCEEDINGS ARE DOCUMENTED IN MEETING MINUTES. |
| FORM 990, PART VI, SECTION B, LINE 15A | THE SCHOOL USED THE MACS SURVEY TO HELP ESTABLISH THE DIRECTOR'S SALARY. THE SCHOOL DIRECTOR'S COMPENSATION IS DETERMINED BY ANNUAL REVIEW BY BOARD EVALUATION AND RESULTING INCREASE OF AVERAGE ANNUAL TEACHER STEP INCREASE. THIS PROCESS WAS USED FOR MAGGIE KILEY IN THE SPRING OF 2021. THE SCHOOL FOLLOWED THE BOARD APPROVED RATE SCHEDULE PLUS ANY SCHOOLWIDE % INCREASE. |
| 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 -83,106. |
| FORM 990, PART XII, LINE 1, EXPLANATION FOR OTHER METHOD OF ACCOUNTING: | 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, PART XII, LINE 2C: | THE SCHOOL HAS NOT CHANGED ITS OVERSIGHT PROCESS FOR ITS FINANCIAL STATEMENT AUDIT FROM THE PRIOR YEAR. |
| FORM 990, PART IX: | THE SCHOOL CONTRACTS WITH EDVISIONS COOPERATIVE, AN UNRELATED ORGANIZATION FOR ALL PERSONNEL SERVICES. COMPENSATION INFORMATION IS REPORTED IN THE FORM 990 AS SALARY, PENSION, BENEFITS, AND PAYROLL TAXES IN THE STATEMENT OF FUNCTIONAL EXPENSES TO BE CONSISTENT WITH THE FINANCIAL STATEMENT PRESENTATION. |