2018-02-09T07:25:55-06:00 2017-06-30 410746749 CLIFTONLARSONALLEN LLP 220 SOUTH SIXTH STREET SUITE 300 MINNEAPOLIS MN 55402 990 2016-07-01 261425626 NATURAL SCIENCE ACADEMY NATU 6519255050 920 HOLLEY AVE NO 3 ST PAUL PARK MN 55071 KENDRA HUNDING SENIOR LEAD TEACHER 6519255050 2018-02-02 1 DENNIS HOOGEVEEN P01788739 6123764500 67.137.57.251 2018-02-02 08:38:03 CS P F3F329DFBA37A4C14C73FD596159B47BC051605F CB4EC821B1E4074F7E164BE89CFDFC916BCF5C74 2016 2021-01-29 14:40:06Z KENDRA HUNDING 920 HOLLEY AVE NO 3 ST PAUL PARK MN 55071 763764 0 X WWW.NATURALSCIENCEACADEMY.ORG X 2007 MN ACADEMIC ACHIEVEMENT THROUGH STUDY AND EXPLORATION OF THE NATURAL WORLD. 6 5 0 40 0 0 575312 743802 9985 18075 108 59 1462 1053 586867 762989 0 0 0 0 343127 378760 0 0 0 268720 310388 611847 689148 -24980 73841 228767 959289 294963 1092632 -66196 -133343 X 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. 0 0 581711 0 18075 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 77.64 STUDENTS DURING THE 2016-2017 SCHOOL YEAR. 581711 1 0 0 0 0 0 0 0 0 0 1 0 0 1 1 0 1 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 5 0 0 0 0 0 0 0 0 0 0 0 0 X 6 5 0 0 0 0 0 1 1 1 0 0 0 1 1 1 1 1 1 0 0 0 MN X KENDRA HUNDING 6519255050 920 HOLLEY AVE STE 3 ST PAUL PARK MN 55071 LAURA DUFFEY CHAIR 2.00 X X 0 0 0 STEVE ALLWINE TREASURER (7/1/16 - 11/20/16) 2.00 X X 0 0 0 KATRINA NICHOLS SECRETARY/TEACHER 40.00 X X 33666 0 9533 JARED BIRD TREASURER 2.00 X X 0 0 0 KRISTA CLAUDE BOARD MEMBER (7/1/16 - 11/30/16) 2.00 X 0 0 0 MEGAN CREIGHTON BOARD MEMBER 2.00 X 0 0 0 MIKE ENGELDINGER BOARD MEMBER 2.00 X 0 0 0 HEATHER OWEN BOARD MEMBER 2.00 X 0 0 0 KENDRA HUNDING LEAD TEACHER/ADMINISTRATOR 40.00 X 57680 0 4778 LAURA FERGUSON LEAD TEACHER/ADMINISTRATOR 40.00 X 51227 0 7614 142573 0 21925 0 0 0 1 EDVISIONS COOPERATIVE 501 MAIN STREET HENDERSON MN 56044 STAFFING 368289 1 739757 4045 743802 FEES FROM PATRONS 611710 18075 18075 18075 59 59 1828 775 1053 1053 762989 18075 0 1112 X 167980 131048 36932 33887 33887 130531 120166 10365 7607 7238 369 11595 8440 3155 27160 23234 3926 51578 51578 113862 113862 29530 28418 1112 85340 85340 3886 3886 2399 2399 655 655 6916 6916 DUES, MEMBERSHIPS, LICE 9000 9000 REPAIRS AND MAINTENANCE 7222 7222 689148 581711 107437 0 136244 200558 27565 31133 11601 18843 28008 27025 1639 983 51718 707772 228767 959289 59436 60263 200 0 235327 1032369 294963 1092632 X -67835 -138466 1639 983 0 4140 -66196 -133343 228767 959289 X 73841 -140988 X X 0 1 X 1 0 X 28008 27025 983 983 DEFERRED OUTFLOWS OF RESOURCES - PENSIONS 707772 707772 NET PENSION LIABILITY 1025653 DEFERRED INFLOWS OF RESOURCES - PENSIONS 6716 1032369 748614 0 748614 14375 14375 762989 674117 0 674117 15031 15031 689148 PART XI, LINE 4B - OTHER ADJUSTMENTS: SPECIAL FUNDING REVENUE 14,375. PART XII, LINE 4B - OTHER ADJUSTMENTS: DEPRECIATION EXPENSE 656. SPECIAL FUNDING REVENUE 14,375. 1 1 1 1 1 1 1 0 0 0 0 0 0 0 0 1 0 1 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. X X X 0 0 0 0 0 0 0 0 0 KATRINA NICHOLS SECRETARY/TEACHER 33666 0 0 0 0 0 2555 0 6978 0 43199 0 0 0 KENDRA HUNDING LEAD TEACHER/ADMINISTRATOR 57680 0 0 0 0 0 4326 0 452 0 62458 0 0 0 LAURA FERGUSON LEAD TEACHER/ADMINISTRATOR 51227 0 0 0 0 0 3851 0 3763 0 58841 0 0 0 SCHEDULE J, PART I: 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 $378,760; AND THE ADMINISTRATIVE FEE PAID TO EDVISIONS WAS $7,575. REINA FERGUSON REINA'S MOTHER IS A LEAD TEACHER/CO-ADMINISTRATOR. 33887 SALARY AND FRINGE PAID THROUGH EDVISIONS COOPERATIVE 0 FORM 990, PART VI, SECTION A, LINE 7A ALL PARENTS OR LEGAL GUARDIANS OF STUDENTS CURRENTLY ENROLLED AT THE SCHOOL, STAFF EMPLOYED AT THE SCHOOL, AND BOARD MEMBERS ARE ELIGIBLE TO VOTE FOR DIRECTORS OF THE SCHOOL'S BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7B THE UPDATED BYLAWS (AS AMENDED) MUST BE FORWARDED TO AUDOBON CENTER OF THE NORTH WOODS WITHIN 20 DAYS AND UPON WRITTEN ACCEPTANCE FROM AUDOBON CENTER OF THE NORTH WOODS SHALL BECOME AN AMENDMENT TO THE BYLAWS. 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 49,693. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49,693. CONTRACTED SPECIAL EDUCATION SERVICES: PROGRAM SERVICE EXPENSES 64,169. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 64,169. FORM 990, PART XI, LINE 9: NET CHANGE IN PENSION LIABILITY -140,988. 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.