NATURAL SCIENCE ACADEMY: Form 990, tax year 2017
View the entire original 990 at ProPublica ↗
- Organization
- NATURAL SCIENCE ACADEMY (EIN 26-1425626)
- Tax period
- 2017-07-01 to 2018-06-30
- Filed
- 2019-04-02
- IRS object ID
- 201930929349300953
- 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 | 2019-04-02T17:33:16-05:00 | ReturnTs |
| Tax Period End | 2018-06-30 | 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 SOUTH SIXTH 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 | 2017-07-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 261425626 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | NATURAL SCIENCE ACADEMY | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | NATU | BusinessNameControlTxt |
| Phone | 6519255050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 920 HOLLEY AVE NO 3 | AddressLine1Txt |
| City | ST PAUL PARK | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55071 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | KENDRA HUNDING | PersonNm |
| Person Title | SENIOR LEAD TEACHER | PersonTitleTxt |
| Phone | 6519255050 | PhoneNum |
| Signature | 2019-04-01 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | DENNIS HOOGEVEEN | PreparerPersonNm |
| PTIN | P01788739 | PTIN |
| Phone | 6123764500 | PhoneNum |
Filing Security Information FilingSecurityInformation
IP Address IPAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| I Pv4 Address | 67.137.57.251 | IPv4AddressTxt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IP | 2019-04-01 | IPDt |
| IP Tm | 15:11:14 | IPTm |
| IP Timezone | CD | IPTimezoneCd |
| Filing License Type | P | FilingLicenseTypeCd |
| At Submission Creation Device Id | 8930F06402091CE01DE01F5E1C46450EDDF6C8AB | AtSubmissionCreationDeviceId |
| At Submission Filing Device Id | 912999D8D5E4D9097136BAD3000543774677FD22 | 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 | KENDRA HUNDING | PrincipalOfficerNm |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 920 HOLLEY AVE NO 3 | AddressLine1Txt |
| City | ST PAUL PARK | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55071 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | $828,916 | GrossReceiptsAmt |
| Group Return For Affiliates | 0 | GroupReturnForAffiliatesInd |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Website Address | WWW.NATURALSCIENCEACADEMY.ORG | WebsiteAddressTxt |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Formation | 2007 | FormationYr |
| Legal Domicile State | MN | LegalDomicileStateCd |
| Activity Or Mission | ACADEMIC ACHIEVEMENT THROUGH STUDY AND EXPLORATION OF THE NATURAL WORLD. | ActivityOrMissionDesc |
| Voting Members Governing Body | 4 | VotingMembersGoverningBodyCnt |
| Voting Members Independent | 3 | VotingMembersIndependentCnt |
| Total Employee | 0 | TotalEmployeeCnt |
| Total Volunteers | 40 | TotalVolunteersCnt |
| Total Gross UBI | $0 | TotalGrossUBIAmt |
| Net Unrelated Bus Txbl Incm | $0 | NetUnrelatedBusTxblIncmAmt |
| PY Contributions Grants | $743,802 | PYContributionsGrantsAmt |
| CY Contributions Grants | $813,766 | CYContributionsGrantsAmt |
| PY Program Service Revenue | $18,075 | PYProgramServiceRevenueAmt |
| CY Program Service Revenue | $12,979 | CYProgramServiceRevenueAmt |
| PY Investment Income | $59 | PYInvestmentIncomeAmt |
| CY Investment Income | $104 | CYInvestmentIncomeAmt |
| PY Other Revenue | $1,053 | PYOtherRevenueAmt |
| CY Other Revenue | $1,814 | CYOtherRevenueAmt |
| PY Total Revenue | $762,989 | PYTotalRevenueAmt |
| CY Total Revenue | $828,663 | 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 | $378,760 | PYSalariesCompEmpBnftPaidAmt |
| CY Salaries Comp Emp Bnft Paid | $485,930 | CYSalariesCompEmpBnftPaidAmt |
| PY Total Prof Fndrsng Expns | $0 | PYTotalProfFndrsngExpnsAmt |
| CY Total Prof Fndrsng Expns | $0 | CYTotalProfFndrsngExpnsAmt |
| CY Total Fundraising Expense | $0 | CYTotalFundraisingExpenseAmt |
| PY Other Expenses | $310,388 | PYOtherExpensesAmt |
| CY Other Expenses | $296,679 | CYOtherExpensesAmt |
| PY Total Expenses | $689,148 | PYTotalExpensesAmt |
| CY Total Expenses | $782,609 | CYTotalExpensesAmt |
| PY Revenues Less Expenses | $73,841 | PYRevenuesLessExpensesAmt |
| CY Revenues Less Expenses | $46,054 | CYRevenuesLessExpensesAmt |
| Total Assets BOY | $959,289 | TotalAssetsBOYAmt |
| Total Assets EOY | $904,688 | TotalAssetsEOYAmt |
| Total Liabilities BOY | $1,092,632 | TotalLiabilitiesBOYAmt |
| Total Liabilities EOY | $1,143,842 | TotalLiabilitiesEOYAmt |
| Net Assets Or Fund Balances BOY | -$133,343 | NetAssetsOrFundBalancesBOYAmt |
| Net Assets Or Fund Balances EOY | -$239,154 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Mission | THE NATURAL SCIENCE ACADEMY (NSA) WILL PROVIDE INNOVATIVE, INQUIRY-BASED AND PLACE-BASED LEARNING OPPORTUNITIES FOR K-5 STUDENTS UTILIZING THE UNIQUE ENVIRONMENTAL ASSETS OF THE AREA AND A VARIETY OF COMMUNITY PARTNERSHIPS. WITH SUPPORT FROM MINNESOTA'S AUDUBON CENTER OF THE NORTH WOODS, NSA PROMOTES ACADEMIC ACHIEVEMENT IN THE AREAS OF SCIENCE, MATH, TECHNOLOGY, LITERACY, MUSIC, AND THE ARTS AND WILL DEVELOP STUDENTS' SOCIAL RESPONSIBILITY THROUGH EXPERIENTIAL EDUCATION, INTERDISCIPLINARY ENVIRONMENTAL STUDIES, AND INQUIRY-BASED LEARNING PROJECTS. NSA STRIVES TO DEVELOP THE CAPACITY IN ALL STUDENTS FOR WORKING COOPERATIVELY WITH OTHERS, FOR EMPATHY AND COMPASSION, FOR THINKING CRITICALLY AND CREATIVELY, AND FOR BECOMING ADEPT LEARNERS, COMMUNITY LEADERS, INDEPENDENT THINKERS, AND LIFELONG ENVIRONMENTAL STEWARDS. | MissionDesc |
| Significant New Program Srvc | 0 | SignificantNewProgramSrvcInd |
| Significant Change | 0 | SignificantChangeInd |
| Expense | $634,298 | ExpenseAmt |
| Grant | $0 | GrantAmt |
| Revenue | $12,979 | RevenueAmt |
| Desc | K-5 SCHOOL:THROUGH ITS "NATURE IMMERSION" CURRICULUM, NATURAL SCIENCE ACADEMY STRIVES TO PROVIDE A HIGH QUALITY EDUCATION THAT WILL SET ITS STUDENTS ON THE PATH TO LIFE-LONG ACADEMIC ACHIEVEMENT AND SCIENTIFIC AND ENVIRONMENTAL LITERACY. TO ACCOMPLISH THIS IT WILL PROVIDE AN EXEMPLARY INTERDISCIPLINARY ELEMENTARY SCIENCE PROGRAM; CULTIVATE AND SUSTAIN ITS STUDENT'S CONNECTIONS TO THE NATURAL WORLD; FOSTER CREATIVE AND CRITICAL THINKING; AND CREATE A SUPPORTIVE, NURTURING COMMUNITY IN WHICH TO LEARN, EXPLORE, AND GROW. THE SCHOOL SERVED AN AVERAGE 78.41 STUDENTS DURING THE 2017-2018 SCHOOL YEAR. | Desc |
| Total Program Service Expenses | $634,298 | 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 | 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 | Yes (1) | 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 | Yes (1) | 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 | 4 | IRPDocumentCnt |
| IRP Document W2 G | 0 | IRPDocumentW2GCnt |
| Backup Wthld Compliance | Yes (1) | BackupWthldComplianceInd |
| Employee | 0 | EmployeeCnt |
| 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 | 4 | 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 | 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 | KENDRA HUNDING | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 6519255050 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 920 HOLLEY AVE STE 3 | AddressLine1Txt |
| City | ST PAUL PARK | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 55071 | ZIPCd |
Form990 Part VII Section A Form990PartVIISectionAGrp (8 entries)
| TitleTitleTxt | Average Hours Per WeekAverageHoursPerWeekRt | Individual Trustee Or DirectorIndividualTrusteeOrDirectorInd | OfficerOfficerInd | Reportable Comp From OrgReportableCompFromOrgAmt | Reportable Comp From Rltd OrgReportableCompFromRltdOrgAmt | Other CompensationOtherCompensationAmt |
|---|---|---|---|---|---|---|
| MIKE ENGELDINGER | ||||||
| CHAIR | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| JARED BIRD | ||||||
| CHAIR (LEFT DEC 2017) | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| KATRINA NICHOLS | ||||||
| SECRETARY/TEACHER | 40.00 | Yes (X) | Yes (X) | $35,517 | $0 | $9,471 |
| JAIME ROQUEBERT | ||||||
| TREASURER | 2.00 | Yes (X) | Yes (X) | $0 | $0 | $0 |
| MEGAN CREIGHTON | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| HEATHER OWEN | ||||||
| BOARD MEMBER | 2.00 | Yes (X) | $0 | $0 | $0 | |
| KENDA HUNDING | ||||||
| LEAD TEACHER/ADMINISTRATOR | 40.00 | Yes (X) | $58,740 | $0 | $4,856 | |
| LAURA FERGUSON | ||||||
| LEAD TEACHER/ADMINISTRATOR | 40.00 | Yes (X) | $35,030 | $0 | $3,439 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | $129,287 | TotalReportableCompFromOrgAmt |
| Tot Reportable Comp Rltd Org | $0 | TotReportableCompRltdOrgAmt |
| Total Other Compensation | $17,766 | 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 | Yes (1) | 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 | 501 MAIN STREET | AddressLine1Txt |
| City | HENDERSON | CityNm |
| State Abbreviation | MN | StateAbbreviationCd |
| ZIP | 56044 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Services | STAFFING | ServicesDesc |
| Compensation | $428,131 | CompensationAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Cntrct Rcvd Greater Than100 K | 1 | CntrctRcvdGreaterThan100KCnt |
| Government Grants | $810,144 | GovernmentGrantsAmt |
| All Other Contributions | $3,622 | AllOtherContributionsAmt |
| Total Contributions | $813,766 | TotalContributionsAmt |
Program Service Revenue ProgramServiceRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | FEES FROM PATRONS | Desc |
| Business | 611710 | BusinessCd |
| Total Revenue Column | $12,979 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,979 | RelatedOrExemptFuncIncomeAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | $12,979 | TotalProgramServiceRevenueAmt |
Investment Income InvestmentIncomeGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $104 | TotalRevenueColumnAmt |
| Exclusion | $104 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Sales Of Inventory | $2,067 | GrossSalesOfInventoryAmt |
| Cost Of Goods Sold | $253 | CostOfGoodsSoldAmt |
Net Income Or Loss NetIncomeOrLossGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $1,814 | TotalRevenueColumnAmt |
| Exclusion | $1,814 | ExclusionAmt |
Total Revenue TotalRevenueGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | $828,663 | TotalRevenueColumnAmt |
| Related Or Exempt Func Income | $12,979 | RelatedOrExemptFuncIncomeAmt |
| Unrelated Business Revenue | $0 | UnrelatedBusinessRevenueAmt |
| Exclusion | $1,918 | ExclusionAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part IX | Yes (X) | InfoInScheduleOPartIXInd |
Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $109,593 | TotalAmt |
| Program Services | $90,559 | ProgramServicesAmt |
| Management And General | $19,034 | ManagementAndGeneralAmt |
Comp Disqual Persons CompDisqualPersonsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $35,700 | TotalAmt |
| Program Services | $35,700 | ProgramServicesAmt |
Other Salaries And Wages OtherSalariesAndWagesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $266,033 | TotalAmt |
| Program Services | $214,455 | ProgramServicesAmt |
| Management And General | $51,578 | ManagementAndGeneralAmt |
Pension Plan Contributions PensionPlanContributionsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $14,126 | TotalAmt |
| Program Services | $11,417 | ProgramServicesAmt |
| Management And General | $2,709 | ManagementAndGeneralAmt |
Other Employee Benefits OtherEmployeeBenefitsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $26,208 | TotalAmt |
| Program Services | $19,148 | ProgramServicesAmt |
| Management And General | $7,060 | ManagementAndGeneralAmt |
Payroll Taxes PayrollTaxesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $34,270 | TotalAmt |
| Program Services | $28,171 | ProgramServicesAmt |
| Management And General | $6,099 | ManagementAndGeneralAmt |
Fees For Services Accounting FeesForServicesAccountingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $53,795 | TotalAmt |
| Management And General | $53,795 | ManagementAndGeneralAmt |
Fees For Services Other FeesForServicesOtherGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $86,167 | TotalAmt |
| Program Services | $86,167 | ProgramServicesAmt |
Office Expenses OfficeExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $29,247 | TotalAmt |
| Program Services | $27,920 | ProgramServicesAmt |
| Management And General | $1,327 | ManagementAndGeneralAmt |
Occupancy OccupancyGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $96,988 | TotalAmt |
| Program Services | $96,988 | ProgramServicesAmt |
Travel TravelGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $4,017 | TotalAmt |
| Program Services | $4,017 | ProgramServicesAmt |
Conferences Meetings ConferencesMeetingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $1,967 | TotalAmt |
| Program Services | $1,967 | ProgramServicesAmt |
Depreciation Depletion DepreciationDepletionGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $655 | TotalAmt |
| Program Services | $655 | ProgramServicesAmt |
Insurance InsuranceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $7,284 | TotalAmt |
| Program Services | $7,284 | ProgramServicesAmt |
Other Expenses OtherExpensesGrp (2 entries)
| DescDesc | TotalTotalAmt | Program ServicesProgramServicesAmt | Management And GeneralManagementAndGeneralAmt |
|---|---|---|---|
| REPAIRS AND MAINTENANCE | $9,750 | $9,750 | |
| DUES, MEMBERSHIPS, LICE | $6,809 | $100 | $6,709 |
Total Functional Expenses TotalFunctionalExpensesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | $782,609 | TotalAmt |
| Program Services | $634,298 | ProgramServicesAmt |
| Management And General | $148,311 | ManagementAndGeneralAmt |
| Fundraising | $0 | FundraisingAmt |
Cash Non Interest Bearing CashNonInterestBearingGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $200,558 | BOYAmt |
| EOY | $228,815 | EOYAmt |
Accounts Receivable AccountsReceivableGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $31,133 | BOYAmt |
| EOY | $73,079 | EOYAmt |
Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $18,843 | BOYAmt |
| EOY | $13,951 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Bldg Equip Cost Or Other Bss | $28,008 | LandBldgEquipCostOrOtherBssAmt |
| Land Bldg Equip Accum Deprec | $27,680 | LandBldgEquipAccumDeprecAmt |
Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983 | BOYAmt |
| EOY | $328 | EOYAmt |
Other Assets Total OtherAssetsTotalGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $707,772 | BOYAmt |
| EOY | $588,515 | EOYAmt |
Total Assets TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,289 | BOYAmt |
| EOY | $904,688 | EOYAmt |
Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $60,263 | BOYAmt |
| EOY | $78,865 | EOYAmt |
Other Liabilities OtherLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,032,369 | BOYAmt |
| EOY | $1,064,977 | EOYAmt |
Total Liabilities TotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,092,632 | BOYAmt |
| EOY | $1,143,842 | 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 | -$138,466 | BOYAmt |
| EOY | -$239,859 | EOYAmt |
Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $983 | BOYAmt |
| EOY | $328 | EOYAmt |
Rtn Earn Endowment Incm Oth Fnds RtnEarnEndowmentIncmOthFndsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $4,140 | BOYAmt |
| EOY | $377 | EOYAmt |
Total Net Assets Fund Balance TotalNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -$133,343 | BOYAmt |
| EOY | -$239,154 | EOYAmt |
Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $959,289 | BOYAmt |
| EOY | $904,688 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part XI | Yes (X) | InfoInScheduleOPartXIInd |
| Reconcilation Revenue Expnss | $46,054 | ReconcilationRevenueExpnssAmt |
| Other Changes In Net Assets | -$151,865 | 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
Buildings BuildingsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | $28,008 | OtherCostOrOtherBasisAmt |
| Depreciation | $27,680 | DepreciationAmt |
| Book Value | $328 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Land Buildings | $328 | TotalBookValueLandBuildingsAmt |
Other Assets Org OtherAssetsOrgGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Desc | DEFERRED OUTFLOWS OF RESOURCES - PENSIONS | Desc |
| Book Value | $588,515 | BookValueAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Book Value Other Assets | $588,515 | TotalBookValueOtherAssetsAmt |
Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)
| DescDesc | AmtAmt |
|---|---|
| NET PENSION LIABILITY | $918,243 |
| DEFERRED INFLOWS OF RESOURCES - PENSIONS | $146,734 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Liability | $1,064,977 | TotalLiabilityAmt |
| Total Rev Etc Audited Fincl Stmt | $828,663 | TotalRevEtcAuditedFinclStmtAmt |
| Revenue Not Reported | $0 | RevenueNotReportedAmt |
| Revenue Subtotal | $828,663 | RevenueSubtotalAmt |
| Revenue Not Reported Fincl Stmt | $0 | RevenueNotReportedFinclStmtAmt |
| Total Revenue Per Form990 | $828,663 | TotalRevenuePerForm990Amt |
| Tot Expns Etc Audited Fincl Stmt | $781,954 | TotExpnsEtcAuditedFinclStmtAmt |
| Expenses Not Reported | $0 | ExpensesNotReportedAmt |
| Expenses Subtotal | $781,954 | ExpensesSubtotalAmt |
| Other Expenses Not Included | $655 | OtherExpensesNotIncludedAmt |
| Expenses Not Rpt Fincl Stmt | $655 | ExpensesNotRptFinclStmtAmt |
| Total Expenses Per Form990 | $782,609 | TotalExpensesPerForm990Amt |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | PART XII, LINE 4B - OTHER ADJUSTMENTS: | FormAndLineReferenceDesc |
| Explanation | DEPRECIATION EXPENSE 655. | ExplanationTxt |
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 SCHOOL'S NONDISCRIMINATORY POLICY IS POSTED ON THE SCHOOL WEBSITE AND INCLUDED IN MARKETING AND ENROLLMENT MATERIALS. |
| SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule J IRS990ScheduleJ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Written Employment Contract | Yes (X) | WrittenEmploymentContractInd |
| Compensation Survey | Yes (X) | CompensationSurveyInd |
| Board Or Committee Approval | Yes (X) | BoardOrCommitteeApprovalInd |
| Severance Payment | 0 | SeverancePaymentInd |
| Supplemental Nonqual Rtr Plan | 0 | SupplementalNonqualRtrPlanInd |
| Equity Based Comp Arrngm | 0 | EquityBasedCompArrngmInd |
| Comp Based On Revenue Of Flng Org | 0 | CompBasedOnRevenueOfFlngOrgInd |
| Comp Bsd On Rev Related Orgs | 0 | CompBsdOnRevRelatedOrgsInd |
| Comp Bsd Net Earns Flng Org | 0 | CompBsdNetEarnsFlngOrgInd |
| Comp Bsd Net Earns Rltd Orgs | 0 | CompBsdNetEarnsRltdOrgsInd |
| Any Non Fixed Payments | 0 | AnyNonFixedPaymentsInd |
| Initial Contract Exception | 0 | InitialContractExceptionInd |
Supplemental Information Detail SupplementalInformationDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| Form And Line Reference | SCHEDULE J, PART I: | FormAndLineReferenceDesc |
| Explanation | THE SCHOOL CONTRACTS WITH EDVISIONS COOPERATIVE, AN UNRELATED ORGANIZATION FOR ALL PERSONNEL SERVICES. COMPENSATION INFORMATION IS REPORTED IN THE FORM 990 AS SALARY, BENEFITS, AND PAYROLL TAXES IN THE STATEMENT OF FUNCTIONAL EXPENSES TO BE CONSISTENT WITH THE FINANCIAL STATEMENT PRESENTATION. FISCAL YEAR SALARY, BENEFITS, AND PAYROLL TAXES PAID TO EDVISIONS WAS $485,930; AND THE ADMINISTRATIVE FEE PAID TO EDVISIONS WAS $9,718. | ExplanationTxt |
Schedule L IRS990ScheduleL
Bus Tr Involve Interested Prsn BusTrInvolveInterestedPrsnGrp
Name Of Interested NameOfInterested
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | REINA FERGUSON | PersonNm |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Relationship Description | REINA'S MOTHER IS A LEAD TEACHER/CO-ADMINISTRATOR. | RelationshipDescriptionTxt |
| Transaction | $35,699 | TransactionAmt |
| Transaction | SALARY AND FRINGE PAID THROUGH EDVISIONS COOPERATIVE | TransactionDesc |
| Sharing Of Revenues | 0 | SharingOfRevenuesInd |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (9 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS TWO CLASSES OF MEMBERSHIP: (1) ENROLLMENT OF A STUDENT QUALIFIES PARENTS/LEGAL GUARDIANS MEMBERSHIP DURING THE ENROLLMENT PERIOD, AND (2) EMPLOYEES OF THE SCHOOL. |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SCHOOL'S BOARD OF DIRECTORS ARE ELECTED BY THE MEMBERS OF THE ORGANIZATION AT THE ANNUAL MEETING. |
| FORM 990, PART VI, SECTION A, LINE 8B | THE SCHOOL DOES NOT HAVE ANY COMMITTEES WITH THE AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY. |
| FORM 990, PART VI, SECTION B, LINE 11B | THE BUSINESS MANAGER AND LEAD TEACHER/ADMINISTRATOR WILL RECEIVE A DRAFT VERSION OF THE FORM 990 AND WILL REVIEW AND APPROVE THE DRAFT. A COPY OF THE FORM 990 WILL BE PROVIDED TO THE BOARD BEFORE IT IS FILED WITH THE IRS. |
| FORM 990, PART VI, SECTION B, LINE 12C | BOARD MEMBERS AND OFFICERS OF THE SCHOOL ARE REQUIRED TO COMPLETE CONFLICT OF INTEREST STATEMENTS ANNUALLY FOR REVIEW BY THE BOARD'S SPONSOR. THE SCHOOL'S BOARD OF DIRECTORS WILL NOT ENTER INTO ANY CONTRACT OR TRANSACTION WITH (A) ONE OR MORE OF ITS DIRECTORS, (B) A DIRECTOR OF A RELATED ORGANIZATION, OR (C) AN ORGANIZATION IN OR OF WHICH A DIRECTOR OF ORGANIZATION IS A DIRECTOR, OFFICER, OR LEGAL REPRESENTATIVE, EMPLOYEE, OR IN SOME OTHER WAY HAS A MATERIAL FINANCIAL INTEREST UNLESS ALL OF THE FOLLOWING CRITERIA ARE MET: (1) THE CONTRACT OR TRANSACTION IS FAIR AND REASONABLE; (2) THAT INTEREST IS FULLY DISCLOSED TO ALL THE BOARD'S DIRECTORS; (3) THE BOARD APPROVES, AUTHORIZES OR RATIFIES THE ACTION IN GOOD FAITH; AND (4) THE APPROVAL IS BY A TWO-THIRDS MAJORITY OF THE ENTIRE BOARD (NOT COUNTING THE INTERESTED DIRECTOR). A CONFLICTED INDIVIDUAL MAY BE PRESENT AT THE BOARD MEETING TO ANSWER QUESTIONS, BUT MAY NOT ADVOCATE FOR THE ACTION TO BE TAKEN AND SHALL LEAVE THE ROOM WHILE A VOTE IS TAKEN. THE MINUTES OF ALL ACTIONS TAKEN ON SUCH MATTERS SHALL CLEARLY DOCUMENT THAT THESE REQUIREMENTS HAVE BEEN MET. |
| 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 IX, LINE 11G | OTHER FEES: PROGRAM SERVICE EXPENSES 86,167. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 86,167. |
| FORM 990, PART XI, LINE 9: | NET CHANGE IN PENSION LIABILITY -151,865. |
| FORM 990, PART XII, LINE 1: EXPLANATION OF 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. |