ATHLOS ACADEMY OF ST CLOUD: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- ATHLOS ACADEMY OF ST CLOUD (EIN 81-0762821)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-06-13
- IRS object ID
- 201911649349300911
- Schema version
- 2017v2.3
- 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 | 2019-06-13T13:39:09-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | 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 | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 810762821 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | ATHLOS ACADEMY OF ST CLOUD | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | ATHL | BusinessNameControlTxt |
| Phone | 3202814430 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3701 33RD STREET SOUTH | AddressLine1Txt |
| City | ST CLOUD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56301 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | AARON SCHWENZFEIER | PersonNm |
| Person Title | BOARD MEMBER | PersonTitleTxt |
| Phone | 3202814430 | PhoneNum |
| Signature | 2019-06-12 | 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 | 2019-06-03 | PreparationDt |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 24.159.218.114 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-06-12 | IPDt |
| IP Tm | 09:13:40 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8D0891DDB8A84CCBC29BD8AFE3F9BE1C21CA493F | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 26FD29C46CA03EE3A513A87DB0D8118177507035 | AtSubmissionFilingDeviceId |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2017 | TaxYr |
| Build TS | 2019-02-21 02:37:17Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Principal Officer | BRENDA SCHWITALLA | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3701 33RD STREET SOUTH | AddressLine1Txt |
| City | ST CLOUD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $8,105,793 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.ATHLOSSTCLOUD.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2015 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | TO PROVIDE HIGH QUALITY EDUCATIONAL OPPORTUNITIES FOR THE WHOLE CHILD BUILT ON THE THREE FOUNDATIONAL PILLARS OF PREPARED MIND, HEALTHY BODY, AND PERFORMANCE CHARACTER. | ActivityOrMissionDesc |
| Voting Members Governing Body | 5 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 4 | VotingMembersIndependentCnt |
| Total Employee | 151 | TotalEmployeeCnt |
| Total Volunteers | 30 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $6,595,696 | PYContributionsGrantsAmt |
| CY Contributions Grants | $8,013,004 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $38,627 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $91,934 | CYProgramServiceRevenueAmt |
| PY Investment Income | $0 | PYInvestmentIncomeAmt |
| CY Investment Income | $855 | CYInvestmentIncomeAmt |
| PY Other Revenue | $9,015 | PYOtherRevenueAmt |
| CY Other Revenue | $0 | CYOtherRevenueAmt |
| PY Total Revenue | $6,643,338 | PYTotalRevenueAmt |
| CY Total Revenue | $8,105,793 | 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 | $2,663,049 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $5,553,126 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $1,318 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $3,101,287 | PYOtherExpensesAmt |
| CY Other Expenses | $4,011,752 | CYOtherExpensesAmt |
| PY Total Expenses | $5,764,336 | PYTotalExpensesAmt |
| CY Total Expenses | $9,564,878 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $879,002 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | -$1,459,085 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $1,755,289 | TotalAssetsBOYAmt |
| Total Assets EOY | $7,418,776 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $885,997 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $8,008,569 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | $869,292 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$589,793 | NetAssetsOrFundBalancesEOYAmt |
| Mission | THE MISSION OF ATHLOS ACADEMY OF ST. CLOUD IS TO PROVIDE HIGH QUALITY EDUCATIONAL OPPORTUNITIES FOR THE WHOLE CHILD BUILT ON THE THREE FOUNDATIONAL PILLARS OF PREPARED MIND, HEALTHY BODY, AND PERFORMANCE CHARACTER. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $8,951,832 | ExpenseAmt |
| Revenue | $91,934 | RevenueAmt |
| Desc | ATHLOS ACADEMY OF ST. CLOUD IS A CHARTER SCHOOL LOCATED IN ST. CLOUD, MINNESOTA WITH A GOAL TO PROVIDE HIGH QUALITY EDUCATIONAL OPPORTUNITIES FOR THE WHOLE CHILD BUILT ON THE THREE FOUNDATIONAL PILLARS OF PREPARED MIND, HEALTHY BODY, AND PERFORMANCE CHARACTER. | Desc |
| Total Program Service Expenses | $8,951,832 | 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 | 0 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 151 | 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 |
| Info In Schedule O Part VI | Yes (X) | InfoInScheduleOPartVIInd |
| Governing Body Voting Members | 5 | GoverningBodyVotingMembersCnt |
| Independent Voting Member | 4 | IndependentVotingMemberCnt |
| Family Or Business Rln | 0 | FamilyOrBusinessRlnInd |
| Delegation Of Mgmt Duties | Yes (1) | 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 | 0 | 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 | THE ORGANIZATION | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 3202814430 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 3701 33RD STREET SOUTH | AddressLine1Txt |
| City | ST CLOUD | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56301 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part VII | Yes (X) | InfoInScheduleOPartVIIInd |
Form990 Part VII Section A Form990PartVIISectionAGrp (11 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| JACKIE HOYHTYA | ||||||
| CHAIR | 5.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JOSH HIRSCHFELD | ||||||
| VICE CHAIR/TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| STEPHANIE GARDNER | ||||||
| SECRETARY | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| AARON SCHWENZFEIER | ||||||
| MEMBER AT LARGE | 42.00 | Yes (X) | $63,186 | $0 | $9,988 | |
| BRENDA SCHWITALLA | ||||||
| MEMBER AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| CINDY KURILLA | ||||||
| MEMBER AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| TOM SWENSON | ||||||
| MEMBER AT LARGE | 2.00 | Yes (X) | $0 | $0 | $0 | |
| MICHAELENE LUCIA | ||||||
| MEMBER AT LARGE | 42.00 | Yes (X) | $75,096 | $0 | $10,983 | |
| DAN MCKEON | ||||||
| SCHOOL LEADER - PARTIAL YEAR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| DR RICHARD BEST | ||||||
| SCHOOL LEADER - PARTIAL YEAR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| RANDY VETSCH | ||||||
| SCHOOL LEADER - PARTIAL YEAR | 40.00 | Yes (X) | $0 | $0 | $0 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $138,282 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $20,971 | 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 (5 entries)
| Address Line1ContractorAddress/USAddress/AddressLine1Txt | CityContractorAddress/USAddress/CityNm | State AbbreviationContractorAddress/USAddress/StateAbbreviationCd | ZIPContractorAddress/USAddress/ZIPCd | ServicesServicesDesc | CompensationCompensationAmt |
|---|---|---|---|---|---|
| TROBECS SCHOOL BUS SERVICE INC | |||||
| 413 SOUTH COUNTY ROAD 2 | ST STEPHEN | MN | 56375 | TRANSPORTATION | $643,873 |
| INDIANHEAD FOODSERVICE DISTRIBUTOR INC | |||||
| PO BOX 1506 | EAU CLAIRE | WI | 54702 | FOOD SERVICES | $138,028 |
| NEW HORIZON FOODS | |||||
| PO BOX 860246 | MINNEAPOLIS | MN | 55486 | FOOD SERVICES | $125,102 |
| DESIGNS FOR LEARNING INC | |||||
| 2233 UNIVERSITY AVE WEST SUITE 450 | ST PAUL | MN | 55114 | PROGRAM SUPPORT | $118,381 |
| ATHLOS ACADEMIES | |||||
| 918 W IDAHO ST | BOISE | ID | 83702 | SERVICE FEE & SCHOOL LEADER | $103,884 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 5 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $8,012,904 | GovernmentGrantsAmt |
| All Other Contributions | $100 | AllOtherContributionsAmt |
| Total Contributions | $8,013,004 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp (2 entries)
| DescDesc | BusinessBusinessCd | Total Revenue ColumnTotalRevenueColumnAmt | Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt |
|---|---|---|---|
| FOOD SALES TO PUPILS | 611710 | $66,975 | $66,975 |
| FEES FROM PATRONS | 611710 | $24,959 | $24,959 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $91,934 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $855 | TotalRevenueColumnAmt |
| Exclusion | $855 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $8,105,793 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $91,934 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $855 | ExclusionAmt |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $321,875 | TotalAmt |
| Program Services | $176,157 | ProgramServicesAmt |
| Management And General | $145,718 | ManagementAndGeneralAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $3,205,964 | TotalAmt |
| Program Services | $3,059,688 | ProgramServicesAmt |
| Management And General | $146,276 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,383,781 | TotalAmt |
| Program Services | $1,341,346 | ProgramServicesAmt |
| Management And General | $42,435 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $395,471 | TotalAmt |
| Program Services | $368,283 | ProgramServicesAmt |
| Management And General | $27,188 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $246,035 | TotalAmt |
| Program Services | $236,060 | ProgramServicesAmt |
| Management And General | $9,975 | ManagementAndGeneralAmt |
Fees For Services Legal FeesForServicesLegalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,004 | TotalAmt |
| Management And General | $1,004 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,500 | TotalAmt |
| Management And General | $14,500 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $177,053 | TotalAmt |
| Program Services | $172,819 | ProgramServicesAmt |
| Management And General | $2,916 | ManagementAndGeneralAmt |
| Fundraising | $1,318 | FundraisingAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $192,450 | TotalAmt |
| Program Services | $139,906 | ProgramServicesAmt |
| Management And General | $52,544 | ManagementAndGeneralAmt |
Information Technology InformationTechnologyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $157,953 | TotalAmt |
| Program Services | $14,510 | ProgramServicesAmt |
| Management And General | $143,443 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,896,292 | TotalAmt |
| Program Services | $1,896,292 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $19,956 | TotalAmt |
| Program Services | $18,979 | ProgramServicesAmt |
| Management And General | $977 | ManagementAndGeneralAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $10,205 | TotalAmt |
| Program Services | $10,205 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $22,057 | TotalAmt |
| Program Services | $22,057 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (4 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| STUDENT TRANSPORTATION | $871,470 | $871,470 | |
| FOOD SERVICE | $331,281 | $331,281 | |
| INSTRUCTIONAL SUPPLIES | $284,390 | $284,390 | |
| DUES & MEMBERSHIPS | $25,327 | $575 | $24,752 |
All Other Expenses AllOtherExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,814 | TotalAmt |
| Program Services | $7,814 | ProgramServicesAmt |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $9,564,878 | TotalAmt |
| Program Services | $8,951,832 | ProgramServicesAmt |
| Management And General | $611,728 | ManagementAndGeneralAmt |
| Fundraising | $1,318 | 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 | $790,098 | BOYAmt |
| EOY | $330,525 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $727,018 | BOYAmt |
| EOY | $966,058 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $116,943 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $13,680 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,589 | BOYAmt |
| EOY | $103,263 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $163,584 | BOYAmt |
| EOY | $6,018,930 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,755,289 | BOYAmt |
| EOY | $7,418,776 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,997 | BOYAmt |
| EOY | $1,017,180 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $6,991,389 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $885,997 | BOYAmt |
| EOY | $8,008,569 | 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 | $794,703 | BOYAmt |
| EOY | -$693,056 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $74,589 | BOYAmt |
| EOY | $103,263 | 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 | $869,292 | BOYAmt |
| EOY | -$589,793 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,755,289 | BOYAmt |
| EOY | $7,418,776 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expnss | -$1,459,085 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | $0 | 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 | Yes (1) | FederalGrantAuditRequiredInd |
| Federal Grant Audit Performed | Yes (1) | FederalGrantAuditPerformedInd |
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 | $27,841 | OtherCostOrOtherBasisAmt |
| Depreciation | $3,712 | DepreciationAmt |
| Book Value | $24,129 | BookValueAmt |
Equipment EquipmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $89,102 | OtherCostOrOtherBasisAmt |
| Depreciation | $9,968 | DepreciationAmt |
| Book Value | $79,134 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $103,263 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED OUTFLOWS RELATED TO PENSIONS | Desc |
| Book Value | $6,018,930 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $6,018,930 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $5,797,452 |
| DEFERRED PENSION INFLOWS | $1,193,937 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $6,991,389 | TotalLiabilityAmt |
| Footnote Text | Yes (X) | FootnoteTextInd |
| Total Rev Etc Audited Fincl Stmt | $8,095,683 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $8,095,683 | RevenueSubtotalAmt |
| Other Revenues Not Included | $10,110 | OtherRevenuesNotIncludedAmt |
| Revenue Not Reported Fincl Stmt | $10,110 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $8,105,793 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $8,442,294 | TotExpnsEtcAuditedFinclStmtAmt |
| Other Expenses Included | $38,879 | OtherExpensesIncludedAmt |
| Expenses Not Reported | $38,879 | ExpensesNotReportedAmt |
| Expenses Subtotal | $8,403,415 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $1,161,463 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $1,161,463 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $9,564,878 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail (4 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| PART X, LINE 2: | THE ACADEMY IS REQUIRED TO ASSESS WHETHER AN UNCERTAIN TAX POSITION EXISTS AND IF THERE SHOULD BE RECOGNITION OF A RELATED BENEFIT OR LIABILITY IN THE FINANCIAL STATEMENTS. THE ACADEMY HAS DETERMINED THERE ARE NOT AMOUNTS TO RECORD AS ASSETS OR LIABILITIES RELATED TO UNCERTAIN TAX POSITIONS. |
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | STATE AID RELATED TO PENSION EXPENSE 10,110. |
| PART XII, LINE 2D - OTHER ADJUSTMENTS: | CAPITAL OUTLAYS 38,879. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 10,205. CHANGE IN PENSION LIABILITIES 1,146,153. CHANGE IN COMPENSATED ABSENCES PAYABLE 5,105. |
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 EQUAL EDUCATIONAL OPPORTUNITY STUDENT POLICY IS POSTED ON THE SCHOOL'S WEBSITE. |
| SCHEDULE E, PART I, LINE 6 | AS A MINNESOTA PUBLIC CHARTER SCHOOL, THE ACADEMY RECEIVES STATE EDUCATION AID AND FEDERAL GRANT FUNDING. |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (7 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 3 | ATHLOS ACADEMY OF ST CLOUD IS A PART OF THE ATHLOS EDUCATION MANAGEMENT COMPANY. THE MANAGEMENT COMPANY PROVIDES VARIOUS SERVICES THAT ARE PAID FOR THROUGH MANAGEMENT FEES. DAN MCKEON, DR. RICHARD BEST & RANDY VETSCH PROVIDED SCHOOL LEADER SERVICES TO ATHLOS ACADEMY OF ST CLOUD DURING THE PAST FISCAL YEAR. THEY WERE COMPENSATED BY ATHLOS ACADEMIES FOR THESE SERVICES. FOR CALENDAR YEAR 2017, DAN MCKEON WAS PAID $123,692 FOR WAGES AND BENEFITS. |
| FORM 990, PART VI, SECTION A, LINE 7A | BY THE THIRD YEAR OF THE SCHOOL'S OPERATION, ALL FOUNDING BOARD MEMBERS ARE TO BE ELECTED BY A MAJORITY VOTE OF THE FACULTY, STAFF, AND PARENTS OF ENROLLED STUDENTS. ELECTIONS WILL BE HELD ANNUALLY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BOARD OF DIRECTORS REVIEWS A PUBLIC DISCLOSURE DRAFT COPY OF THE FORM 990 AS PREPARED BY THE AUDITOR PRIOR TO FILING. |
| FORM 990, PART VI, SECTION B, LINE 12C | ATHLOS ACADEMY OF ST. CLOUD MEMBERS SIGN AN ANNUAL CONFLICT OF INTEREST STATEMENT EACH YEAR. |
| FORM 990, PART VI, SECTION C, LINE 19 | THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. |
| FORM 990, PART VII, SECTION A: | RELATED BOARD MEMBERS PER MN STATUTE 124E.07, CHARTER SCHOOLS ARE REQUIRED TO HAVE A LICENSED TEACHER AS A MEMBER OF THE BOARD OF DIRECTORS. AARON SCHWENZFEIER AND MICHAELENE LUCIA ARE BOARD MEMBERS, BUT RECEIVED COMPENSATION FOR THEIR SERVICES AS TEACHERS. |
| 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. |