2020-04-14T08:50:28-05:00 2019-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2018-07-01 410693870 MINNEHAHA ACADEMY MINN 6127298321 3100 WEST RIVER PARKWAY MINNEAPOLIS MN 554062398 DAN BOWLES EXEC DIRECTOR OF FINANCE & OPS 6127298321 2020-03-18 1 JENNIFER TINGLEY P01485570 6123764500 2020-03-18 67.137.57.251 2020-03-18 15:39:00 CD P E92CD7272A25738C44ECCB1DDD847714E5C7A195 64D167D091931D8555FA058DC075EC7E31BCB1E3 2018 2020-09-23 17:36:50Z DONNA HARRIS EDD 3100 WEST RIVER PARKWAY MINNEAPOLIS MN 554062398 55893862 0 X WWW.MINNEHAHAACADEMY.NET X 1905 MN TO PROVIDE A HIGH QUALITY EDUCATION TO STUDENTS IN PRE-SCHOOL TO GRADE 12 INTEGRATING CHRISTIAN FAITH AND LEARNING. 25 25 338 900 18497 14111 6929348 10933901 16684431 16795643 -2083240 795268 19615641 21698831 41146180 50223643 4132919 4209573 0 0 11258848 11690118 37500 75217 588767 11880134 7421006 27309401 23395914 13836779 26827729 59699703 84905847 16474375 14866702 43225328 70039145 MINNEHAHA ACADEMY'S PRIMARY PURPOSE IS TO PROVIDE A HIGH QUALITY EDUCATION TO STUDENTS IN PRE-SCHOOL TO GRADE 12 INTEGRATING CHRISTIAN FAITH AND LEARNING. 0 0 20359091 4209573 16506952 MINNEHAHA ACADEMY IS A PRE-SCHOOL THROUGH GRADE 12 SCHOOL SERVING STUDENTS THROUGHOUT THE MINNEAPOLIS AND ST. PAUL AREA. ENROLLMENT IN 2018 - 2019 WAS 784 STUDENTS. IN SUPPORT OF ITS COMMITMENT TO CULTURAL AND SOCIOECONOMIC DIVERSITY AS BEING AN ESSENTIAL PART OF ITS EDUCATION GOALS, THE SCHOOL GRANTED FINANCIAL AID TO STUDENTS. 20359091 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 1 0 0 0 0 1 1 0 0 0 1 1 0 0 0 1 0 0 1 0 1 0 0 0 0 1 0 0 0 1 21 0 338 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 25 25 0 0 0 0 1 1 1 1 1 0 0 1 1 1 1 1 1 1 0 0 MN X DAN BOWLES 6127298321 3100 WEST RIVER PARKWAY MINNEAPOLIS MN 55406 DAVID ANDERSON CHAIR 1.00 X X 0 0 0 SUSAN POSTON VICE CHAIR 1.00 X X 0 0 0 THOMAS JOHNSON TREASURER 1.00 X X 0 0 0 BROOKE LEE SECRETARY 1.00 X X 0 0 0 JAMIE ANDERSON BOARD TRUSTEE 1.00 X 0 0 0 ERIK ANDERSON BOARD TRUSTEE (THROUGH OCT 2018) 1.00 X 0 0 0 MARC BELTON BOARD TRUSTEE 1.00 X 0 0 0 KAREN BROWN BOARD TRUSTEE 1.00 X 0 0 0 DAVE CAIRNS BOARD TRUSTEE 1.00 X 0 0 0 TIM CARLSON BOARD TRUSTEE 1.00 X 0 0 0 JACQUELYN CHERRYHOMES BOARD TRUSTEE 1.00 X 0 0 0 KELLY GRIFFIN BOARD TRUSTEE 1.00 X 0 0 0 CHRIS GEHRZ BOARD TRUSTEE (THROUGH OCT 2018) 1.00 X 0 0 0 PERRI HITE BOARD TRUSTEE 1.00 X 0 0 0 GREGORY KARPENKO BOARD TRUSTEE 1.00 X 0 0 0 TODD LADDUSAW BOARD TRUSTEE 1.00 X 0 0 0 JANE MATHESON BOARD TRUSTEE 1.00 X 0 0 0 LOHINI MAYO BOARD TRUSTEE 1.00 X 0 0 0 KEITH MEYER BOARD TRUSTEE 1.00 X 0 0 0 VANDA NIEMI BOARD TRUSTEE 1.00 X 0 0 0 KATHY PARTEN BOARD TRUSTEE 1.00 X 0 0 0 MARK STROMBERG BOARD TRUSTEE 1.00 X 0 0 0 BOB SWANBERG BOARD TRUSTEE 1.00 X 0 0 0 DAVE SYLVESTER BOARD TRUSTEE 1.00 X 0 0 0 JONATHAN TAYLOR BOARD TRUSTEE 1.00 X 0 0 0 JAMES VOLLING BOARD TRUSTEE 1.00 X 0 0 0 TIMOTHY WONG BOARD TRUSTEE 1.00 X 0 0 0 DONNA HARRIS PRESIDENT 40.00 X 250638 0 124529 DANIEL BOWLES EXEC DIRECTOR OF FINANCE & 40.00 X 110811 0 47726 SARA JACOBSON EXECUTIVE DIRECTOR OF INST 40.00 X 122755 0 1200 JASON WENSCHLAG UPPER SCHOOL PRINCIPAL 40.00 X 143265 0 1200 627469 0 174655 4 0 1 0 MA MORTENSON COMPANY 700 MEADOW LANE N MINNEAPOLIS MN 55422 GENERAL CONTRACTOR 22409252 CST TRANSPORT PO BOX 9201 MINNEAPOLIS MN 55480 STUDENT TRANSPORTATION 553933 TEGRA GROUP INC 801 NICOLLET MALL SUITE 1850 MINNEAPOLIS MN 55402 OWNER REPRESENTATION SERVICES 384085 MONARCH BUS SERVICES INC 101 E 10TH STREET SUITE 300 HASTINGS MN 55033 STUDENT TRANSPORTATION 350131 BEEHIVE STRATEGIC COMMUNICATION 1021 BANDANA BOULEVARD E SUITE 226 MINNEAPOLIS MN 55180 PUBLIC RELATIONS MANAGEMENT 253418 7 80168 10853733 1387878 10933901 TUITION AND FEES 611600 15564035 15564035 AUXILIARY ACTIVITIES 611710 942917 942917 TRANSPORTATION 611710 288691 288691 16795643 598264 598264 164905 32237 132668 132668 18497 114171 5644145 5323274 123867 320871 -123867 197004 197004 184894 80168 190841 -5947 -5947 OTHER INCOME 900099 21572110 21572110 21572110 50223643 16506952 18497 22764293 4209573 4209573 533705 243859 271087 18759 8239333 6978682 955690 304961 137414 133114 4300 2211247 2108253 71568 31426 568419 470075 77126 21218 39336 39336 18778 18778 75217 75217 37895 37895 254403 35933 218470 81297 81297 148435 20455 102804 25176 218797 74007 123263 21527 1476073 1394277 67461 14335 1007527 997191 1575 8761 356834 287513 52127 17194 2004954 1799067 205887 184094 148331 26893 8870 INSTRUCTION 1303079 1303079 0 0 289504 155682 96799 37023 23395914 20359091 2448056 588767 2284864 1839680 14016600 3038786 2538671 5672641 668988 722502 40000 32000 7640 5031 171012 267850 77316547 16476243 28161631 60840304 11810297 12487053 59699703 84905847 4366996 7375643 661497 627753 11204956 0 115543 6806702 125383 56604 16474375 14866702 X 25784316 51033891 6777015 8246387 10663997 10758867 43225328 70039145 59699703 84905847 26827729 -13912 0 X 0 1 X 1 0 X 2722052 1465945 1513277 6929348 10933901 23564523 2722052 1465945 1513277 6929348 10933901 23564523 23564523 166350 334394 393871 623846 763169 2281630 17216 14111 31327 16144 20202 19428015 21572110 41036471 66913951 89307220 0.35220 0.43300 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS REVENUE - 2015 AMOUNT: $ 16,144. 2016 AMOUNT: $ 20,202. 2017 AMOUNT: $ 19,428,015. 2018 AMOUNT: $ 21,572,110. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 11810297 549806 729750 602800 12487053 11263649 281830 827818 563000 11810297 10185852 440833 1190934 553970 11263649 8766133 824631 1161705 524347 10185852 7478997 280968 7759965 0.00000 0.78780 0.21220 0 0 1092952 1092952 36066651 12966656 23099995 3596758 3509587 87171 36560186 36560186 60840304 CAPITAL LEASES PAYABLE 56604 56604 X 44812352 -13912 223078 209166 44603186 37895 5582562 5620457 50223643 17998535 223078 223078 17775457 37895 5582562 5620457 23395914 PART V, LINE 4: THE INTENDED USES OF THE ENDOWMENT FUNDS INCLUDE THE FOLLOWING: FINANCIAL AID, GENERAL OPERATIONS, LIBRARY, MUSIC AND PROFESSIONAL GROWTH. PART X, LINE 2: THE ACADEMY QUALIFIES AS A TAX-EXEMPT NONPROFIT CORPORATION UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SIMILAR STATUES OF MINNESOTA LAW. ACCORDINGLY, INCOME TAXES HAVE NOT BEEN RECORDED IN THE ACCOMPANYING FINANCIAL STATEMENTS. THE ACADEMY HAS NOT TAKEN ANY UNCERTAIN TAX POSITIONS THAT REQUIRE RECOGNITION UNDER APPLICABLE ACCOUNTING GUIDANCE. PART XI, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 32,237. SPECIAL EVENT EXPENSES 190,841. PART XI, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 5,582,562. PART XII, LINE 2D - OTHER ADJUSTMENTS: RENTAL EXPENSE 32,237. SPECIAL EVENT EXPENSE 190,841. PART XII, LINE 4B - OTHER ADJUSTMENTS: FINANCIAL AID AND TUITION REMISSION 5,582,562. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 0 0 1 SCHEDULE E, PART I, LINE 3 MINNEHAHA ACADEMY DESCRIBES ITS NONDISCRIMINATORY POLICY IN THE STUDENT HANDBOOK PASSED OUT ON THE FIRST DAY OF SCHOOL AND IS ALSO AVAILABLE ON THE WEBSITE. X X X X X 1 CREATIVE FUNDRAISING ADVISORS 90 DALE STREET SOUTH ST PAUL MN 55102 CAMPAIGN FUNDRAISING 0 4977563 90307 4887256 4977563 90307 4887256 AL AK AZ AR CA CO CT DE FL GA HI ID IL IN IA KS KY LA ME MD MA MI MN MS MO MT NE NV NH NJ NM NY NC ND OH OK OR PA RI SC SD TN TX UT VT VA WA WV WI WY ARENA SALE 106281 0 106281 106281 19700 AUCTION 84883 6270 78613 38253 26607 1 73898 73898 265062 80168 184894 144534 46307 190841 -5947 1 FINANCIAL AID 405 4209573 N/A N/A PART I, LINE 2: FINANCIAL AID IS DETERMINED BY A FAMILY'S ABILITY TO MEET EDUCATION EXPENSES. THE FINANCIAL AID DETERMINATION IS BASED ON DEMONSTRATED NEED AND NOT ON THE WILLINGNESS OR UNWILLINGNESS TO PAY. FINANCIAL AID IS AVAILABLE TO RETURNING CURRENT STUDENTS AND TO NEW STUDENTS WHO HAVE BEEN ACCEPTED FOR ADMISSION IN GRADES K-12. MINNEHAHA ACADEMY IS A MEMBER OF THE SCHOOL AND STUDENT SERVICE FOR FINANCIAL AID (SSS), A NEEDS ANALYSIS SYSTEM SERVING THE ELEMENTARY AND SECONDARY SCHOOL LEVEL. AS A MEMBER OF SSS, MINNEHAHA ACADEMY AGREES TO COMPLY WITH THE NAIS PRINCIPALS OF GOOD PRACTICE FOR FINANCIAL AID. X X 1 1 X X X X 0 0 0 0 0 0 0 0 0 DONNA HARRIS PRESIDENT 200638 0 50000 0 0 0 39272 0 85257 0 375167 0 0 0 DANIEL BOWLES EXEC DIRECTOR OF FINANCE & 95811 0 15000 0 0 0 15143 0 32583 0 158537 0 0 0 PART I, LINE 1A DONNA HARRIS - TAX INDEMNIFICATION AND GROSS-UP PAYMENTS - INCLUDED IN TAXABLE INCOME. DONNA HARRIS - HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE - NOT INCLUDED IN TAXABLE INCOME. DONNA HARRIS PRESIDENT PURCHASE HOUSE X 40000 32000 0 1 1 32000 IDEAL COMMERCIAL INTERIORS FAMILY RELATIONSHIP WITH PRESIDENT 81145 FURNITURE PURCHASES FOR NORTH CAMPUS, IN FULL COMPLIANCE WITH MINNEHAHA ACADEMY'S CONFLICT OF INTEREST POLICY. 0 X 106281 SALES PRICE X 40 1243344 STOCK MARKET PRICE X AUCTION ITEMS 70 38253 ESTIMATED FMV 0 0 1 0 PART I, COLUMN (B): PART I, COLUMN (B) LISTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1 SECTION 5.1 CREATION OF COMMITTEES. THE BOARD OF DIRECTORS MAY CREATE SUCH COMMITTEES AS IT DEEMS APPROPRIATE AND SHALL APPOINT THE MEMBERSHIP OF EACH COMMITTEE. SUCH COMMITTEES MAY INCLUDE DIRECTORS AND NON-DIRECTORS. THE CHAIR OF THE BOARD OF DIRECTORS AND THE PRESIDENT SHALL BE EX-OFFICIO MEMBERS OF ALL COMMITTEES. THE CURRENT LIST OF COMMITTEES INCLUDE EXECUTIVE, FINANCE & INVESTMENT, TRUSTEESHIP, MISSION & VISION, ADVANCEMENT, FACILITIES, AND NORTHWEST CONFERENCE LIAISON. FORM 990, PART VI, SECTION A, LINE 6 THE SOLE MEMBER OF THE ACADEMY IS THE NORTHWEST CONFERENCE OF THE EVANGELICAL COVENANT CHURCH OF AMERICA. FORM 990, PART VI, SECTION A, LINE 7A FIFTEEN MEMBERS OF THE BOARD OF TRUSTEES OF THE ACADEMY ARE ELECTED BY THE ACADEMY'S SOLE MEMBER. FORM 990, PART VI, SECTION A, LINE 7B THE FOLLOWING ARE ACTIONS THAT REQUIRE THE APPROVAL OF THE SOLE MEMBER OF THE ACADEMY: 1. APPOINTMENT AND REMOVAL OF THE CORPORATION'S PRESIDENT; 2. APPROVAL OF THE STRATEGIC PLAN, MISSION STATEMENT, AND MAJOR CHANGES OF POLICY; 3. APPROVAL OF MAJOR BORROWING; 4. APPROVAL OF THE DISPOSITION, BUYING, LEASING, SELLING, OR ENCUMBERING OF REAL PROPERTY; 5. APPROVAL OF MERGERS OR DISSOLUTION AND APPROVAL OF THE CREATION OF NEW AFFILIATES AND SUBSIDIARIES; 6. AMENDMENTS TO THE ARTICLES OF INCORPORATION AND BYLAWS; 7. APPROVAL OF THE FISCAL YEAR END; AND 8. DESIGNATION OF AUDITORS. FORM 990, PART VI, SECTION B, LINE 11B THE FORM 990 IS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM FROM INFORMATION PREPARED BY THE ACADEMY'S FINANCE TEAM. THE DRAFT FORM 990 IS REVIEWED FIRST BY THE FINANCE TEAM, AND THEN THE FINANCE COMMITTEE. THE FORM 990 IS THEN FORWARDED TO THE THE FULL BOARD OF TRUSTEES WHO HAVE A CHANCE TO REVIEW THE FORM 990 DURING A BOARD MEETING PRIOR TO FILING. FINANCE STAFF MEMBERS IN CHARGE OF COMPLETING THE FORM 990 ARE AVAILABLE TO DISCUSS THE FORM 990 AND ANSWER ANY QUESTIONS THE BOARD MAY HAVE. FORM 990, PART VI, SECTION B, LINE 12C THE ACADEMY'S CONFLICT OF INTEREST POLICY COVERS NOT ONLY TRUSTEES AND OFFICERS, BUT ALSO EMPLOYEES WHO CAN INFLUENCE THE ACTIONS OF MINNEHAHA ACADEMY INCLUDING THOSE RESPONSIBLE FOR MATERIAL PURCHASING DECISIONS AND PERSONS WHO MIGHT BE DESCRIBED AS "MANAGEMENT PERSONNEL." LEVEL 4 AND 5 ADMINISTRATORS ARE THUS DESIGNATED. EVERY YEAR, ALL COVERED PERSONS COMPLETE A CONFLICT OF INTEREST DISCLOSURE FORM. CONFLICTS REPORTED ON THE FORMS ARE REVIEWED BY THE BOARD CHAIR, WHO SHALL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. DISCLOSURES INVOLVING TRUSTEES SHOULD BE MADE TO THE BOARD CHAIR, (OR IF SHE OR HE IS THE ONE WITH THE CONFLICT, THEN TO THE BOARD VICE-CHAIR) WHO SHALL BRING THESE MATTERS TO THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF DETERMINES WHETHER A CONFLICT EXISTS AND IN THE CASE OF AN EXISTING CONFLICT, WHETHER THE TRANSACTION MAY BE AUTHORIZED AS JUST, FAIR, AND REASONABLE TO MINNEHAHA ACADEMY. THE DECISION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF ON THESE MATTERS WILL REST IN THEIR SOLE DISCRETION, AND THEIR CONCERN MUST BE THE WELFARE OF MINNEHAHA ACADEMY AND THE ADVANCEMENT OF ITS PURPOSE. IF IT IS DETERMINED THAT THE TRANSACTION IS OF MATERIAL CONFLICTING INTEREST, SUCH TRANSACTION MAY STILL BE UNDERTAKEN IF ALL OF THE FOLLOWING ARE OBSERVED: 1. THE CONFLICTING INTEREST IS FULLY DISCLOSED; 2. THE PERSON WITH THE CONFLICT OF INTEREST IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF SUCH TRANSACTION; 3. A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS; AND 4. THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF MINNEHAHA ACADEMY. ALL PROCEEDINGS SURROUNDING THE CONFLICTS OF INTEREST ARE DOCUMENTED IN MEETING MINUTES OR AS OTHERWISE APPROPRIATE. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD'S EXECUTIVE COMMITTEE MEETS WITHOUT THE PRESIDENT TO REVIEW AND SET COMPENSATION FOR THAT POSITION. HUMAN RESOURCES PROVIDES SALARY BENCHMARKING WHICH IS USED IN THE COMPENSATION REVIEW PROCESS. THE PROCESS IS COMPLETED IN JUNE OF EACH YEAR, AND LAST OCCURRED IN JUNE 2019. THE PRESIDENT REVIEWS AND APPROVES COMPENSATION FOR OTHER EMPLOYEES BASED ON BENCHMARKED SALARY RANGES. IN ADDITION, THE PRESIDENT TAKES INTO ACCOUNT THE EMPLOYEE'S PROGRESS AGAINST PERFORMANCE EXPECTATIONS FOR THE EMPLOYEE. THIS PROCESS IS COMPLETED ANNUALLY, AND LAST OCCURRED IN JUNE 2019. FORM 990, PART VI, SECTION C, LINE 19 THE ACADEMY DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE TO THE PUBLIC. NORTHWEST CONFERENCE OF THE EVANGELICAL COVENANT CHURCH OF AMERICA 3106 47TH AVENUE SOUTH MINNEAPOLIS MN 55406 410705796 CHURCH MN 501(C)(3) LINE 1 N/A 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0