ST CLOUD MATH AND SCIENCE ACADEMY: Form 990, tax year 2018

View the entire original 990 at ProPublica ↗

Organization: ST CLOUD MATH AND SCIENCE ACADEMY (EIN 46-4153252)
Tax period: 2018-07-01 to 2019-06-30
Filed: 2020-04-22
IRS object ID: 202031139349300008
Schema version: 2018v3.1
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
Form 990
Schedule A
Schedule D
Schedule E
Schedule O

Return header ReturnHeader

Field	Value	IRS element (for citing)
Return	2020-04-22T11:38:09-05:00	ReturnTs
Tax Period End	2019-06-30	TaxPeriodEndDt

Preparer Firm PreparerFirmGrp

Field	Value	IRS element (for citing)
Preparer Firm EIN	411431613	PreparerFirmEIN

Preparer Firm Name PreparerFirmName

Field	Value	IRS element (for citing)
Business Name Line1	BERGANKDV LTD	BusinessNameLine1Txt

Preparer US Address PreparerUSAddress

Field	Value	IRS element (for citing)
Address Line1	3800 AMERICAN BLVD WEST SUITE 1000	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	554314420	ZIPCd

Field	Value	IRS element (for citing)
Return Type	990	ReturnTypeCd
Tax Period Begin	2018-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	464153252	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	ST CLOUD MATH AND SCIENCE ACADEMY INC	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Business Name Control	STCL	BusinessNameControlTxt
Phone	3207742201	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1025 18TH ST N	AddressLine1Txt
City	SAINT CLOUD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56303	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	TAMMY BENGTSON	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	3207742201	PhoneNum
Signature	2020-04-02	SignatureDt
Discuss With Paid Preparer	Yes (1)	DiscussWithPaidPreparerInd

Preparer Person PreparerPersonGrp

Field	Value	IRS element (for citing)
Preparer Person	THERESA GOETTE	PreparerPersonNm
PTIN	P01062926	PTIN
Phone	9525636800	PhoneNum
Preparation	2020-04-02	PreparationDt

Filing Security Information FilingSecurityInformation

IP Address IPAddress

Field	Value	IRS element (for citing)
I Pv4 Address	70.97.219.241	IPv4AddressTxt

Field	Value	IRS element (for citing)
IP	2020-04-02	IPDt
IP Tm	09:23:05	IPTm
IP Timezone	CD	IPTimezoneCd
Filing License Type	P	FilingLicenseTypeCd
At Submission Creation Device Id	DA39A3EE5E6B4B0D3255BFEF95601890AFD80709	AtSubmissionCreationDeviceId
At Submission Filing Device Id	6043821AFCD7ED77A98774CF22E6A57363197761	AtSubmissionFilingDeviceId

Field	Value	IRS element (for citing)
Tax	2018	TaxYr
Build TS	2020-11-19 02:30:22Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	MARY WHITE-LEVILAIN	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	1025 18TH ST N	AddressLine1Txt
City	SAINT CLOUD	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	56303	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$2,836,289	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.SCMSASTEM.COM	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2013	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	SEE PART III, LINE 1.	ActivityOrMissionDesc
Voting Members Governing Body	6	VotingMembersGoverningBodyCnt
Voting Members Independent	3	VotingMembersIndependentCnt
Total Employee	83	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$2,872,388	PYContributionsGrantsAmt
CY Contributions Grants	$2,830,952	CYContributionsGrantsAmt
PY Program Service Revenue	$2,114	PYProgramServiceRevenueAmt
CY Program Service Revenue	$3,428	CYProgramServiceRevenueAmt
PY Investment Income	$0	PYInvestmentIncomeAmt
CY Investment Income	$0	CYInvestmentIncomeAmt
PY Other Revenue	$2,140	PYOtherRevenueAmt
CY Other Revenue	$1,909	CYOtherRevenueAmt
PY Total Revenue	$2,876,642	PYTotalRevenueAmt
CY Total Revenue	$2,836,289	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	$2,468,939	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$1,903,367	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$9,000	CYTotalFundraisingExpenseAmt
PY Other Expenses	$961,933	PYOtherExpensesAmt
CY Other Expenses	$865,922	CYOtherExpensesAmt
PY Total Expenses	$3,430,872	PYTotalExpensesAmt
CY Total Expenses	$2,769,289	CYTotalExpensesAmt
PY Revenues Less Expenses	-$554,230	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$67,000	CYRevenuesLessExpensesAmt
Total Assets BOY	$3,669,019	TotalAssetsBOYAmt
Total Assets EOY	$3,755,010	TotalAssetsEOYAmt
Total Liabilities BOY	$3,866,042	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$3,737,507	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$197,023	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	$17,503	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	TO SERVE THE NEEDS OF ALL STUDENTS AS THEY PREPARE TO BECOME LIFE-LONG LEARNERS AND CONTRIBUTING MEMBERS OF SOCIETY THROUGH INTEGRATION OF SCIENCE, TECHNOLOGY, MATH AND ENGINEERING INTO THE TRADITIONAL CONTENT AREAS OF READING, LANGUAGE SKILLS, SOCIAL STUDIES, THE ARTS AND PHYSICAL EDUCATION. KINDNESS AND RESPECT FOR OTHERS IS THE FOUNDATION UPON WHICH STUDENTS WILL DEVELOP INTO CRITICAL AND ETHICAL THINKERS WHO WILL BE PREPARED TO MEET THE CHALLENGES OF FUTURE JOB MARKET AND INTRAPERSONAL SKILLS REQUIREMENTS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$2,366,811	ExpenseAmt
Revenue	$5,337	RevenueAmt
Desc	SCMSA IS A NEW PUBLIC STEM-BASED CHARTER SCHOOL THAT OPENED IN 2014. DURING THE 2018-2019 SCHOOL YEAR, WE SERVED 177 STUDENTS IN GRADES K-5. WE BELIEVE IN HANDS-ON STEM LEARNING AT OUR SCHOOL. IN ALL OF OUR CROSS CURRICULAR ACTIVITIES THE STUDENTS WILL BE DOING HANDS-ON MINDS-ON LEARNING. THEY WILL BE CREATING AND LEARNING BY DOING PROJECTS. STUDENTS WILL BE USING CRITICAL THINKING SKILLS BY USING THEIR OWN CREATIVITY AND INNOVATION. BY HAVING THE STUDENTS LEARN THROUGH THEIR OWN CREATIVITY THIS WILL DRIVE INTRINSIC AND EXTRINSIC LEARNING. WITH A MAXIMUM ENROLLMENT OF 216 STUDENTS WE ARE ABLE TO MAINTAIN SMALL CLASS SIZES OF 15-20 STUDENTS PER CLASS.SCMSA USES A BALANCED ACADEMIC PROGRAM THAT IS UNIQUE TO OUR STUDENTS AND ALIGNED WITH MINNESOTA STATE STANDARDS TO TEACH READING, MATH, SCIENCE AND SOCIAL STUDIES. INCLUDED IN THIS PROGRAM ARE COMPONENTS FOR GUIDED READING, READ ALOUD, SHARED READING, AND INDEPENDENT READING. TO IMPLEMENT, SCMSA HAS A LIBRARY WITH A VARIETY OF FICTION AND NONFICTION READING MATERIALS, COVERING A WIDE RANGE OF READING LEVELS INCLUDING MATH AND SCIENCE TOPICS.	Desc
Total Program Service Expenses	$2,366,811	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
Temp Or Permanent Endowments	0	TempOrPermanentEndowmentsInd
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	Yes (1)	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 With Officer Ent	0	BusinessRlnWithOfficerEntInd
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	9	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Backup Wthld Compliance	Yes (1)	BackupWthldComplianceInd
Employee	83	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	6	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	0	MembersOrStockholdersInd
Election Of Board Members	Yes (1)	ElectionOfBoardMembersInd
Decisions Subject To Approva	0	DecisionsSubjectToApprovaInd
Minutes Of Governing Body	Yes (1)	MinutesOfGoverningBodyInd
Minutes Of Committees	Yes (1)	MinutesOfCommitteesInd
Officer Mailing Address	0	OfficerMailingAddressInd
Local Chapters	0	LocalChaptersInd
Form990 Provided To Gvrn Body	0	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	Yes (1)	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	BERGANKDV	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6514632233	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	22488 CHIPPENDALE AVE	AddressLine1Txt
City	FARMINGTON	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55024	ZIPCd

Field	Value	IRS element (for citing)
Info In Schedule O Part VII	Yes (X)	InfoInScheduleOPartVIIInd

Form990 Part VII Section A Form990PartVIISectionAGrp (9 entries)

TitleTitleTxt	Average Hours Per WeekAverageHoursPerWeekRt	Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd	OfficerOfficerInd	Reportable Comp From OrgReportableCompFromOrgAmt	Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt	Other CompensationOtherCompensationAmt
MARY WHITE-LEVILAIN
PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
MOHAMAD ALI
VICE PRESIDENT	1.00	Yes (X)	Yes (X)	$0	$0	$0
AMY CROSS
TREASURER	41.00	Yes (X)	Yes (X)	$42,742	$0	$3,634
SHERRI HODGE
MEMBER	41.00	Yes (X)		$56,733	$0	$13,756
MEGAN ROBERG
MEMBER	41.00	Yes (X)		$40,587	$0	$8,476
MICHAEL MULLIN
MEMBER	1.00	Yes (X)		$0	$0	$0
KARSTEN POTTS
MEMBER	1.00	Yes (X)		$1,643	$0	$123
SHAYNA VASTILA
MEMBER	41.00	Yes (X)		$13,837	$0	$3,126
TAMMY BENGTSON
EXECUTIVE DIRECTOR	40.00		Yes (X)	$119,806	$0	$8,931

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$275,348	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$38,046	TotalOtherCompensationAmt
Indiv Rcvd Greater Than100 K	1	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	NEW HORIZON FOODS	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	PO BOX 860246	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55486	ZIPCd

Field	Value	IRS element (for citing)
Services	FOOD SERVICES	ServicesDesc
Compensation	$109,767	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$2,827,890	GovernmentGrantsAmt
All Other Contributions	$3,062	AllOtherContributionsAmt
Noncash Contributions	$770	NoncashContributionsAmt
Total Contributions	$2,830,952	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp

Field	Value	IRS element (for citing)
Desc	MEDICAL ASSISTANCE	Desc
Business	611710	BusinessCd
Total Revenue Column	$3,428	TotalRevenueColumnAmt
Related Or Exempt Func Income	$3,428	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Total Program Service Revenue	$3,428	TotalProgramServiceRevenueAmt

Other Revenue Misc OtherRevenueMiscGrp

Field	Value	IRS element (for citing)
Desc	MISC REVENUE	Desc
Business	900099	BusinessCd
Total Revenue Column	$1,909	TotalRevenueColumnAmt
Related Or Exempt Func Income	$1,909	RelatedOrExemptFuncIncomeAmt

Field	Value	IRS element (for citing)
Other Revenue Total	$1,909	OtherRevenueTotalAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$2,836,289	TotalRevenueColumnAmt
Related Or Exempt Func Income	$5,337	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	$0	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$369,154	TotalAmt
Program Services	$223,486	ProgramServicesAmt
Management And General	$145,668	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$4,108	TotalAmt
Program Services	$4,108	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$1,211,781	TotalAmt
Program Services	$1,153,559	ProgramServicesAmt
Management And General	$58,222	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$91,859	TotalAmt
Program Services	$87,486	ProgramServicesAmt
Management And General	$4,373	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$107,190	TotalAmt
Program Services	$84,736	ProgramServicesAmt
Management And General	$22,454	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$119,275	TotalAmt
Program Services	$102,345	ProgramServicesAmt
Management And General	$16,930	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$626	TotalAmt
Management And General	$626	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$70,869	TotalAmt
Management And General	$70,869	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$60,730	TotalAmt
Program Services	$44,700	ProgramServicesAmt
Management And General	$7,030	ManagementAndGeneralAmt
Fundraising	$9,000	FundraisingAmt

Advertising AdvertisingGrp

Field	Value	IRS element (for citing)
Total	$2,390	TotalAmt
Management And General	$2,390	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$41,024	TotalAmt
Program Services	$22,103	ProgramServicesAmt
Management And General	$18,921	ManagementAndGeneralAmt

Information Technology InformationTechnologyGrp

Field	Value	IRS element (for citing)
Total	$28,497	TotalAmt
Program Services	$3,608	ProgramServicesAmt
Management And General	$24,889	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$413,002	TotalAmt
Program Services	$413,002	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$3,033	TotalAmt
Program Services	$2,766	ProgramServicesAmt
Management And General	$267	ManagementAndGeneralAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$25,687	TotalAmt
Program Services	$25,687	ProgramServicesAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$14,817	TotalAmt
Program Services	$14,817	ProgramServicesAmt

Other Expenses OtherExpensesGrp (4 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
FOOD SERVICE	$141,355	$141,355
INSTRUCTIONAL SUPPLIES	$31,743	$31,743
DUES & MEMBERSHIPS	$20,887	$60	$20,827
EQUIPMENT RENTAL & MAIN	$4,368	$4,356	$12

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$6,894	TotalAmt
Program Services	$6,894	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$2,769,289	TotalAmt
Program Services	$2,366,811	ProgramServicesAmt
Management And General	$393,478	ManagementAndGeneralAmt
Fundraising	$9,000	FundraisingAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part X	Yes (X)	InfoInScheduleOPartXInd

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$988,185	BOYAmt
EOY	$1,056,748	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$257,141	BOYAmt
EOY	$287,697	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$68,378	BOYAmt
EOY	$74,574	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$160,842	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$100,180	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$86,349	BOYAmt
EOY	$60,662	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$2,268,966	BOYAmt
EOY	$2,275,329	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$3,669,019	BOYAmt
EOY	$3,755,010	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$160,279	BOYAmt
EOY	$172,907	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,705,763	BOYAmt
EOY	$3,564,600	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$3,866,042	BOYAmt
EOY	$3,737,507	EOYAmt

Field	Value	IRS element (for citing)
Org Does Not Follow SFAS117	Yes (X)	OrgDoesNotFollowSFAS117Ind

Cap Stk Tr Prin Current Funds CapStkTrPrinCurrentFundsGrp

Field	Value	IRS element (for citing)
BOY	-$283,372	BOYAmt
EOY	-$43,159	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$86,349	BOYAmt
EOY	$60,662	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	-$197,023	BOYAmt
EOY	$17,503	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$3,669,019	BOYAmt
EOY	$3,755,010	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$67,000	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$147,526	OtherChangesInNetAssetsAmt
Method Of Accounting Accrual	Yes (X)	MethodOfAccountingAccrualInd
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

Leasehold Improvements LeaseholdImprovementsGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$29,459	OtherCostOrOtherBasisAmt
Depreciation	$4,100	DepreciationAmt
Book Value	$25,359	BookValueAmt

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$131,383	OtherCostOrOtherBasisAmt
Depreciation	$96,080	DepreciationAmt
Book Value	$35,303	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$60,662	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED PENSION OUTFLOWS	Desc
Book Value	$2,275,329	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$2,275,329	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
NET PENSION LIABILITY	$1,455,677
DEFERRED PENSION INFLOWS	$2,108,923

Field	Value	IRS element (for citing)
Total Liability	$3,564,600	TotalLiabilityAmt
Footnote Text	Yes (X)	FootnoteTextInd
Total Rev Etc Audited Fincl Stmt	$2,836,289	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$2,836,289	RevenueSubtotalAmt
Revenue Not Reported Fincl Stmt	$0	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$2,836,289	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$2,743,602	TotExpnsEtcAuditedFinclStmtAmt
Expenses Not Reported	$0	ExpensesNotReportedAmt
Expenses Subtotal	$2,743,602	ExpensesSubtotalAmt
Other Expenses Not Included	$25,687	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$25,687	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$2,769,289	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (2 entries)

Form And Line ReferenceFormAndLineReferenceDesc

ExplanationExplanationTxt

PART X, LINE 2:

MANAGEMENT BELIEVES THAT IT IS NOT REASONABLY POSSIBLE FOR ANY TAX POSITION BENEFITS TO INCREASE OR DECREASE SIGNIFICANTLY OVER THE NEXT 12 MONTHS. AS OF JUNE 30, 2019, THERE WERE NO INCOME TAX RELATED ACCRUED INTEREST OR PENALTIES RECOGNIZED IN EITHER THE STATEMENT OF FINANCIAL POSITION OR THE STATEMENT OF ACTIVITIES. THE CHARTER SCHOOL FILES INFORMATIONAL RETURNS IN THE U.S. FEDERAL JURISDICTION, AND IN THE MINNESOTA STATE JURISDICTION. U.S. FEDERAL RETURNS AND MINNESOTA RETURNS FOR THE PRIOR THREE FISCAL YEARS ARE CLOSED. NO RETURNS ARE CURRENTLY UNDER EXAMINATION IN ANY TAX JURISDICTION.

PART XII, LINE 4B - OTHER ADJUSTMENTS:

DEPRECIATION EXPENSE 25,687.

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	WE PUBLICIZE OUR RACIALLY NONDISCRIMINATORY POLICY TOWARD STUDENTS ON ALL OF OUR ENROLLMENT FORMS, OUR FREE AND REDUCED LUNCH FORM, AND OUR TRANSPORTATION REQUEST FORM.
SCHEDULE E, PART I, LINE 6	AS A MN PUBLIC CHARTER SCHOOL, THE SCHOOL RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (8 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	EACH PARENT, TEACHER AND STAFF PERSON OF THE SCHOOL HAS ONE VOTE TO ELECT SCHOOL BOARD MEMBERS.
FORM 990, PART VI, SECTION B, LINE 11B	EACH BOARD MEMBERS RECEIVES A PUBLIC DISCLOSURE COPY OF THE 990 PRIOR TO FILING. THE BOARD OF DIRECTORS HAS GRANTED AUTHORITY TO THE EXECUTIVE DIRECTOR TO SIGN AND SUBMIT THE 990 TO THE IRS.
FORM 990, PART VI, SECTION B, LINE 12C	IT IS THE POLICY OF THE SCHOOL BOARD TO CONFORM TO STATUTORY CONFLICT OF INTEREST LAWS AND ACT IN A MANNER THAT WILL AVOID ANY CONFLICT OF INTEREST. PURCHASING, PROCUREMENT AND CONTRACTING POLICIES ESTABLISHED PROCEDURES TO CARRY OUT PURCHASING, PROCUREMENT AND CONTRACTING FUNCTIONS OF THE SCHOOL. THESE POLICIES PROVIDE EFFICIENT MANAGEMENT OF PUBLIC MONIES AND COMPLIANCE WITH ALL APPLICABLE STATE AND FEDERAL LAWS. THERE IS A CONFLICT OF INTEREST SECTION DURING ALL BOARD MEETINGS IN WHICH MEMBERS NEED TO DISCLOSE IF THEY HAVE ANY CONFLICTS OF INTEREST TO THE ITEMS THAT ARE BEING DISCUSSED AND VOTED ON.
FORM 990, PART VI, SECTION B, LINE 15	THE SALARIES OF THE EXECUTIVE DIRECTOR AND ALL STAFF ARE DETERMINED BY THE BOARD BASED ON COMPARABLE CHARTER SCHOOL DATA.
FORM 990, PART VI, SECTION C, LINE 19	THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENT ARE AVAILABLE UPON REQUEST.
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. AMY CROSS, SHERRI HODGE, MEGAN ROBERG AND SHAYNA VASTILA ALL SERVED AS BOARD MEMBERS BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. KARSTEN POTTS SERVED AS A BOARD MEMBER BUT RECEIVED COMPENSATION FOR HER SERVICES AS A SUBSTITUTE.
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 147,526.