MINNESOTA INTERNSHIP CENTER CHARTER SCHOOL: Form 990, tax year 2015

View the entire original 990 at ProPublica ↗

Organization: MINNESOTA INTERNSHIP CENTER CHARTER SCHOOL (EIN 38-3673618)
Tax period: 2015-07-01 to 2016-06-30
Filed: 2017-04-14
IRS object ID: 201711049349301501
Schema version: 2015v3.0
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	2017-04-14T16:27:51-05:00	ReturnTs
Tax Period End	2016-06-30	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	2015-07-01	TaxPeriodBeginDt

Filer Filer

Field	Value	IRS element (for citing)
EIN	383673618	EIN

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	MINNESOTA INTERNSHIP CENTER	BusinessNameLine1Txt
Business Name Line2	SCHOOL	BusinessNameLine2Txt

Field	Value	IRS element (for citing)
Business Name Control	MINN	BusinessNameControlTxt
Phone	6127225470	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2507 FREMONT AVENUE NORTH	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55411	ZIPCd

Business Officer BusinessOfficerGrp

Field	Value	IRS element (for citing)
Person	KEVIN BYRNE	PersonNm
Person Title	EXECUTIVE DIRECTOR	PersonTitleTxt
Phone	6127225470	PhoneNum
Signature	2017-04-03	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

Field	Value	IRS element (for citing)
Tax	2015	TaxYr
Build TS	2021-01-29 14:40:06Z	BuildTS

Form 990 IRS990

Field	Value	IRS element (for citing)
Principal Officer	KEVIN BYRNE	PrincipalOfficerNm

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2507 FREMONT AVENUE NORTH	AddressLine1Txt
City	MINNEAPOLIS	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55411	ZIPCd

Field	Value	IRS element (for citing)
Gross Receipts	$5,990,365	GrossReceiptsAmt
Group Return For Affiliates	0	GroupReturnForAffiliatesInd
Organization501c3	Yes (X)	Organization501c3Ind
Website Address	WWW.MNIC.ORG	WebsiteAddressTxt
Type Of Organization Corp	Yes (X)	TypeOfOrganizationCorpInd
Formation	2003	FormationYr
Legal Domicile State	MN	LegalDomicileStateCd
Activity Or Mission	TO PARTNER WITH COMMUNITIES AND LEARNERS TO ACHIEVE ACADEMIC, CAREER, AND LIFE SUCCESS.	ActivityOrMissionDesc
Voting Members Governing Body	5	VotingMembersGoverningBodyCnt
Voting Members Independent	2	VotingMembersIndependentCnt
Total Employee	106	TotalEmployeeCnt
Total Volunteers	20	TotalVolunteersCnt
Total Gross UBI	$0	TotalGrossUBIAmt
Net Unrelated Bus Txbl Incm	$0	NetUnrelatedBusTxblIncmAmt
PY Contributions Grants	$4,971,176	PYContributionsGrantsAmt
CY Contributions Grants	$5,465,267	CYContributionsGrantsAmt
PY Program Service Revenue	$164	PYProgramServiceRevenueAmt
CY Program Service Revenue	$524,305	CYProgramServiceRevenueAmt
PY Investment Income	-$5,800	PYInvestmentIncomeAmt
CY Investment Income	-$332	CYInvestmentIncomeAmt
PY Other Revenue	-$37	PYOtherRevenueAmt
CY Other Revenue	-$272	CYOtherRevenueAmt
PY Total Revenue	$4,965,503	PYTotalRevenueAmt
CY Total Revenue	$5,988,968	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	$2,205,971	PYSalariesCompEmpBnftPaidAmt
CY Salaries Comp Emp Bnft Paid	$3,542,000	CYSalariesCompEmpBnftPaidAmt
PY Total Prof Fndrsng Expns	$0	PYTotalProfFndrsngExpnsAmt
CY Total Prof Fndrsng Expns	$0	CYTotalProfFndrsngExpnsAmt
CY Total Fundraising Expense	$0	CYTotalFundraisingExpenseAmt
PY Other Expenses	$1,755,408	PYOtherExpensesAmt
CY Other Expenses	$2,162,504	CYOtherExpensesAmt
PY Total Expenses	$3,961,379	PYTotalExpensesAmt
CY Total Expenses	$5,704,504	CYTotalExpensesAmt
PY Revenues Less Expenses	$1,004,124	PYRevenuesLessExpensesAmt
CY Revenues Less Expenses	$284,464	CYRevenuesLessExpensesAmt
Total Assets BOY	$2,151,809	TotalAssetsBOYAmt
Total Assets EOY	$2,536,991	TotalAssetsEOYAmt
Total Liabilities BOY	$2,801,692	TotalLiabilitiesBOYAmt
Total Liabilities EOY	$2,787,391	TotalLiabilitiesEOYAmt
Net Assets Or Fund Balances BOY	-$649,883	NetAssetsOrFundBalancesBOYAmt
Net Assets Or Fund Balances EOY	-$250,400	NetAssetsOrFundBalancesEOYAmt
Info In Schedule O Part III	Yes (X)	InfoInScheduleOPartIIIInd
Mission	THE MINNESOTA INTERNSHIP CENTER PARTNERS WITH COMMUNITIES AND LEARNERS TO ACHIEVE ACADEMIC, CAREER, AND LIFE SUCCESS.	MissionDesc
Significant New Program Srvc	0	SignificantNewProgramSrvcInd
Significant Change	0	SignificantChangeInd
Expense	$4,856,897	ExpenseAmt
Grant	$0	GrantAmt
Revenue	$524,090	RevenueAmt
Desc	THE MINNESOTA INTERNSHIP CENTER IS A NEW TYPE OF SCHOOL WITH UNIQUE COMMUNITY AND BUSINESS ROOTS--ONE THAT OFFERS EXCITING LEARNING THROUGH THE INTERNSHIP PROCESS. WE ARE A SCHOOL WHICH HELPS OLDER TEENS WITH MULTIPLE CHALLENGES--INCLUDING HOMELESS, DISABLED, AND STUDENTS REQUIRING SPECIAL ACCOMODATIONS AT LEARNING AND IN THEIR CAREERS.THE SCHOOL COMBINES EXCELLENT CLASSROOM-BASED INSTRUCTION WITH INTERNSHIPS THAT HELP MEET SOME OF THE NEW MINNESOTA ACADEMIC STANDARDS. WHILE INTERNSHIPS ARE NOT REQUIRED (MANY STUDENTS PREFER FULL DAYS IN THE CLASSROOM, OR PAID EMPLOYMENT RATHER THAN AN INTERNSHIP), THEY DO OFFER POTENTIAL IN CAREER AND ACADEMIC GROWTH. SPECIAL EDUCATION SERVICES ARE PROVIDED WHEREVER NEEDED, IN ALL OF OUR PROGRAMS. THE SCHOOL IS AN APPROVED WORK EXPERIENCE SCHOOL BY THE MINNESOTA DEPARTMENT OF EDUCATION AND SOME STUDENTS COMBINE WORK WITH CLASSROOM ACTIVITY FOR SOME CREDIT.ACADEMIC COURSES IN MNIC MEET STATE APPROVED GRADUATION STANDARDS.SINCE MINNESOTA INTERNSHIP CENTER IS A SECONDARY PROGRAM, STUDENT GRADUATION NUMBERS HAVE AN EFFECT ON ENROLLMENT NUMBERS EACH YEAR. MINNESOTA INTERNSHIP CENTER HAS RECORDED OVER 1,300 GRADUATES SINCE OPENING IN 2003. DURING THE YEAR ENDED JUNE 30, 2016 THE SCHOOL HAD AVERAGE DAILY MEMBERSHIP OF APPROXIMATELY 390 STUDENTS.	Desc
Total Program Service Expenses	$4,856,897	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	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	19	IRPDocumentCnt
IRP Document W2 G	0	IRPDocumentW2GCnt
Employee	106	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	2	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	DESIGNS FOR LEARNING	BusinessNameLine1Txt

Field	Value	IRS element (for citing)
Phone	6516450200	PhoneNum

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2233 UNIVERSITY AVE W 450	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

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
KRISTIN QUINN
CHAIR/TEACHER	40.00	Yes (X)	Yes (X)	$43,926	$0	$9,624
ROBERT HEISE
TREASURER/TEACHER	40.00	Yes (X)	Yes (X)	$44,497	$0	$11,492
TAMARA ALLEN
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARY ANDER
BOARD MEMBER/TEACHER	40.00	Yes (X)		$47,514	$0	$18,047
RENISHA GRAY
BOARD MEMBER	1.00	Yes (X)		$0	$0	$0
MARVIN TAYLOR
BOARD MEMBER/TEACHER	40.00	Yes (X)		$33,457	$0	$8,385
KEVIN BYRNE
EX-OFFICIO/EXECUTIVE DIRECTOR	40.00		Yes (X)	$75,521	$0	$14,682
REGGIE WOMACK
EX-OFFICIO/DEAN OF STUDENTS	40.00		Yes (X)	$66,377	$0	$13,255
NICOLE HARRIS
EX-OFFICIO/SECRETARY/TEACHER	40.00		Yes (X)	$35,608	$0	$10,831

Field	Value	IRS element (for citing)
Total Reportable Comp From Org	$346,900	TotalReportableCompFromOrgAmt
Tot Reportable Comp Rltd Org	$0	TotReportableCompRltdOrgAmt
Total Other Compensation	$86,316	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

Contractor Name ContractorName

Business Name BusinessName

Field	Value	IRS element (for citing)
Business Name Line1	DESIGNS FOR LEARNING	BusinessNameLine1Txt

Contractor Address ContractorAddress

US Address USAddress

Field	Value	IRS element (for citing)
Address Line1	2233 UNIVERSITY AVENUE W 450	AddressLine1Txt
City	ST PAUL	CityNm
State Abbreviation	MN	StateAbbreviationCd
ZIP	55114	ZIPCd

Field	Value	IRS element (for citing)
Services	FINANCIAL MGMT, HR, ACCTG, PAYROLL SVCS	ServicesDesc
Compensation	$322,153	CompensationAmt

Field	Value	IRS element (for citing)
Cntrct Rcvd Greater Than100 K	1	CntrctRcvdGreaterThan100KCnt
Government Grants	$5,429,247	GovernmentGrantsAmt
All Other Contributions	$36,020	AllOtherContributionsAmt
Total Contributions	$5,465,267	TotalContributionsAmt

Program Service Revenue ProgramServiceRevenueGrp (3 entries)

DescDesc	BusinessBusinessCd	Total Revenue ColumnTotalRevenueColumnAmt	Related Or Exempt Func IncomeRelatedOrExemptFuncIncomeAmt	ExclusionExclusionAmt
TUITION REVENUE	611710	$365,444	$365,444
SPECIAL EDUCATION REIM	611710	$158,646	$158,646
FOOD SERVICE REVENUE	611710	$215		$215

Field	Value	IRS element (for citing)
Total Program Service Revenue	$524,305	TotalProgramServiceRevenueAmt

Investment Income InvestmentIncomeGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$347	TotalRevenueColumnAmt
Exclusion	$347	ExclusionAmt

Less Cost Oth Basis Sales Expnss LessCostOthBasisSalesExpnssGrp

Field	Value	IRS element (for citing)
Other	$679	OtherAmt

Gain Or Loss GainOrLossGrp

Field	Value	IRS element (for citing)
Other	-$679	OtherAmt

Net Gain Or Loss Investments NetGainOrLossInvestmentsGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$679	TotalRevenueColumnAmt
Exclusion	-$679	ExclusionAmt

Field	Value	IRS element (for citing)
Gross Sales Of Inventory	$446	GrossSalesOfInventoryAmt
Cost Of Goods Sold	$718	CostOfGoodsSoldAmt

Net Income Or Loss NetIncomeOrLossGrp

Field	Value	IRS element (for citing)
Total Revenue Column	-$272	TotalRevenueColumnAmt
Exclusion	-$272	ExclusionAmt

Total Revenue TotalRevenueGrp

Field	Value	IRS element (for citing)
Total Revenue Column	$5,988,968	TotalRevenueColumnAmt
Related Or Exempt Func Income	$524,090	RelatedOrExemptFuncIncomeAmt
Unrelated Business Revenue	$0	UnrelatedBusinessRevenueAmt
Exclusion	-$389	ExclusionAmt

Comp Current Ofcr Directors CompCurrentOfcrDirectorsGrp

Field	Value	IRS element (for citing)
Total	$456,643	TotalAmt
Program Services	$365,592	ProgramServicesAmt
Management And General	$91,051	ManagementAndGeneralAmt

Comp Disqual Persons CompDisqualPersonsGrp

Field	Value	IRS element (for citing)
Total	$113,062	TotalAmt
Program Services	$113,062	ProgramServicesAmt

Other Salaries And Wages OtherSalariesAndWagesGrp

Field	Value	IRS element (for citing)
Total	$2,328,820	TotalAmt
Program Services	$2,056,096	ProgramServicesAmt
Management And General	$272,724	ManagementAndGeneralAmt

Pension Plan Contributions PensionPlanContributionsGrp

Field	Value	IRS element (for citing)
Total	$148,406	TotalAmt
Program Services	$128,852	ProgramServicesAmt
Management And General	$19,554	ManagementAndGeneralAmt

Other Employee Benefits OtherEmployeeBenefitsGrp

Field	Value	IRS element (for citing)
Total	$186,327	TotalAmt
Program Services	$157,573	ProgramServicesAmt
Management And General	$28,754	ManagementAndGeneralAmt

Payroll Taxes PayrollTaxesGrp

Field	Value	IRS element (for citing)
Total	$308,742	TotalAmt
Program Services	$275,324	ProgramServicesAmt
Management And General	$33,418	ManagementAndGeneralAmt

Fees For Services Legal FeesForServicesLegalGrp

Field	Value	IRS element (for citing)
Total	$7,250	TotalAmt
Management And General	$7,250	ManagementAndGeneralAmt

Fees For Services Accounting FeesForServicesAccountingGrp

Field	Value	IRS element (for citing)
Total	$138,257	TotalAmt
Management And General	$138,257	ManagementAndGeneralAmt

Fees For Services Other FeesForServicesOtherGrp

Field	Value	IRS element (for citing)
Total	$555,740	TotalAmt
Program Services	$379,359	ProgramServicesAmt
Management And General	$176,381	ManagementAndGeneralAmt

Office Expenses OfficeExpensesGrp

Field	Value	IRS element (for citing)
Total	$457,981	TotalAmt
Program Services	$412,530	ProgramServicesAmt
Management And General	$45,451	ManagementAndGeneralAmt

Occupancy OccupancyGrp

Field	Value	IRS element (for citing)
Total	$631,864	TotalAmt
Program Services	$631,622	ProgramServicesAmt
Management And General	$242	ManagementAndGeneralAmt

Travel TravelGrp

Field	Value	IRS element (for citing)
Total	$233,675	TotalAmt
Program Services	$233,675	ProgramServicesAmt

Conferences Meetings ConferencesMeetingsGrp

Field	Value	IRS element (for citing)
Total	$14,751	TotalAmt
Program Services	$11,824	ProgramServicesAmt
Management And General	$2,927	ManagementAndGeneralAmt

Interest InterestGrp

Field	Value	IRS element (for citing)
Total	$14,632	TotalAmt
Program Services	$14,632	ProgramServicesAmt

Depreciation Depletion DepreciationDepletionGrp

Field	Value	IRS element (for citing)
Total	$12,966	TotalAmt
Program Services	$12,566	ProgramServicesAmt
Management And General	$400	ManagementAndGeneralAmt

Insurance InsuranceGrp

Field	Value	IRS element (for citing)
Total	$20,227	TotalAmt
Program Services	$20,227	ProgramServicesAmt

Other Expenses OtherExpensesGrp (3 entries)

DescDesc	TotalTotalAmt	Program ServicesProgramServicesAmt	Management And GeneralManagementAndGeneralAmt
DUES AND MEMBERSHIPS	$32,856	$1,658	$31,198
REPAIRS AND MAINTANENCE	$30,233	$30,233
SPECIAL EDUCATION EXPEN	$12,056	$12,056

All Other Expenses AllOtherExpensesGrp

Field	Value	IRS element (for citing)
Total	$16	TotalAmt
Program Services	$16	ProgramServicesAmt

Total Functional Expenses TotalFunctionalExpensesGrp

Field	Value	IRS element (for citing)
Total	$5,704,504	TotalAmt
Program Services	$4,856,897	ProgramServicesAmt
Management And General	$847,607	ManagementAndGeneralAmt
Fundraising	$0	FundraisingAmt

Cash Non Interest Bearing CashNonInterestBearingGrp

Field	Value	IRS element (for citing)
BOY	$280,235	BOYAmt
EOY	$918,515	EOYAmt

Accounts Receivable AccountsReceivableGrp

Field	Value	IRS element (for citing)
BOY	$1,402,413	BOYAmt
EOY	$1,083,176	EOYAmt

Prepaid Expenses Defrd Charges PrepaidExpensesDefrdChargesGrp

Field	Value	IRS element (for citing)
BOY	$31,238	BOYAmt
EOY	$32,880	EOYAmt

Field	Value	IRS element (for citing)
Land Bldg Equip Cost Or Other Bss	$90,097	LandBldgEquipCostOrOtherBssAmt
Land Bldg Equip Accum Deprec	$58,137	LandBldgEquipAccumDeprecAmt

Land Bldg Equip Basis Net LandBldgEquipBasisNetGrp

Field	Value	IRS element (for citing)
BOY	$40,023	BOYAmt
EOY	$31,960	EOYAmt

Other Assets Total OtherAssetsTotalGrp

Field	Value	IRS element (for citing)
BOY	$397,900	BOYAmt
EOY	$470,460	EOYAmt

Total Assets TotalAssetsGrp

Field	Value	IRS element (for citing)
BOY	$2,151,809	BOYAmt
EOY	$2,536,991	EOYAmt

Accounts Payable Accr Expnss AccountsPayableAccrExpnssGrp

Field	Value	IRS element (for citing)
BOY	$360,676	BOYAmt
EOY	$444,257	EOYAmt

Mortg Notes Pybl Scrd Invst Prop MortgNotesPyblScrdInvstPropGrp

Field	Value	IRS element (for citing)
BOY	$207,940	BOYAmt
EOY	$152,517	EOYAmt

Other Liabilities OtherLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,233,076	BOYAmt
EOY	$2,190,617	EOYAmt

Total Liabilities TotalLiabilitiesGrp

Field	Value	IRS element (for citing)
BOY	$2,801,692	BOYAmt
EOY	$2,787,391	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	-$689,906	BOYAmt
EOY	-$282,360	EOYAmt

Pd In Cap Srpls Land Bldg Eqp Fund PdInCapSrplsLandBldgEqpFundGrp

Field	Value	IRS element (for citing)
BOY	$40,023	BOYAmt
EOY	$31,960	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	-$649,883	BOYAmt
EOY	-$250,400	EOYAmt

Tot Liab Net Assets Fund Balance TotLiabNetAssetsFundBalanceGrp

Field	Value	IRS element (for citing)
BOY	$2,151,809	BOYAmt
EOY	$2,536,991	EOYAmt

Field	Value	IRS element (for citing)
Info In Schedule O Part XI	Yes (X)	InfoInScheduleOPartXIInd
Reconcilation Revenue Expnss	$284,464	ReconcilationRevenueExpnssAmt
Other Changes In Net Assets	$115,019	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

Equipment EquipmentGrp

Field	Value	IRS element (for citing)
Other Cost Or Other Basis	$90,097	OtherCostOrOtherBasisAmt
Depreciation	$58,137	DepreciationAmt
Book Value	$31,960	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Land Buildings	$31,960	TotalBookValueLandBuildingsAmt

Other Assets Org OtherAssetsOrgGrp

Field	Value	IRS element (for citing)
Desc	DEFERRED PENSION OUTFLOWS	Desc
Book Value	$470,460	BookValueAmt

Field	Value	IRS element (for citing)
Total Book Value Other Assets	$470,460	TotalBookValueOtherAssetsAmt

Other Liabilities Org OtherLiabilitiesOrgGrp (2 entries)

DescDesc	AmtAmt
PENSION LIABILITY PAYABLE	$1,740,729
DEFERRED PENSION INFLOWS	$449,888

Field	Value	IRS element (for citing)
Total Liability	$2,190,617	TotalLiabilityAmt
Total Rev Etc Audited Fincl Stmt	$5,989,647	TotalRevEtcAuditedFinclStmtAmt
Revenue Not Reported	$0	RevenueNotReportedAmt
Revenue Subtotal	$5,989,647	RevenueSubtotalAmt
Other Revenues Not Included	-$679	OtherRevenuesNotIncludedAmt
Revenue Not Reported Fincl Stmt	-$679	RevenueNotReportedFinclStmtAmt
Total Revenue Per Form990	$5,988,968	TotalRevenuePerForm990Amt
Tot Expns Etc Audited Fincl Stmt	$5,752,543	TotExpnsEtcAuditedFinclStmtAmt
Other Expenses Included	$61,005	OtherExpensesIncludedAmt
Expenses Not Reported	$61,005	ExpensesNotReportedAmt
Expenses Subtotal	$5,691,538	ExpensesSubtotalAmt
Other Expenses Not Included	$12,966	OtherExpensesNotIncludedAmt
Expenses Not Rpt Fincl Stmt	$12,966	ExpensesNotRptFinclStmtAmt
Total Expenses Per Form990	$5,704,504	TotalExpensesPerForm990Amt

Supplemental Information Detail SupplementalInformationDetail (3 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
PART XI, LINE 4B - OTHER ADJUSTMENTS:	LOSS ON THE DISPOSAL OF ASSETS -679.
PART XII, LINE 2D - OTHER ADJUSTMENTS:	PAYMENT OF PRINCIPAL 55,423. CAPITALIZED EXPENDITURES 5,582.
PART XII, LINE 4B - OTHER ADJUSTMENTS:	DEPRECIATION EXPENSE 12,966.

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 COMMUNICATED TO POTENTIAL STUDENTS VIA THE SCHOOL'S WEBSITE AND REGISTRATION MATERIALS.
SCHEDULE E, PART I, LINE 6	THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING.

Schedule O IRS990ScheduleO

Supplemental Information Detail SupplementalInformationDetail (7 entries)

Form And Line ReferenceFormAndLineReferenceDesc	ExplanationExplanationTxt
FORM 990, PART VI, SECTION A, LINE 7A	ALL PARENTS AND GUARDIANS OF STUDENTS AT THE SCHOOL AND ALL STAFF EMPLOYED BY THE SCHOOL ARE ELIGIBLE TO VOTE IN THE ELECTIONS FOR BOARD POSITIONS.
FORM 990, PART VI, SECTION B, LINE 11	THE FORM IS REVIEWED BY THE EXECUTIVE DIRECTOR AND ADMINISTRATIVE STAFF BEFORE FILING AND IS AVAILABLE FOR EXAMINATION BY THE BOARD AT ANY TIME.
FORM 990, PART VI, SECTION B, LINE 12C	THE CONFLICT OF INTEREST POLICY COVERS ALL SCHOOL BOARD MEMBERS. IT IS THE POLICY OF THE CHARTER SCHOOL BOARD TO CONFORM WITH STATUTORY CONFLICT OF INTEREST LAWS AND, IN ADDITION, ACT IN A MANNER THAT WILL AVOID ANY CONFLICT OF INTEREST OR THE APPEARANCE THEREOF. THE FINANCE OFFICE GATHERS RESPONSES, REVIEWS AND REPORTS TO THE EXECUTIVE DIRECTOR WHO SHALL DETERMINE IF A CONFLICT EXISTS. INDIVIDUALS DETERMINED TO HAVE A CONFLICT OF INTEREST SHALL NOT PARTICIPATE IN THE DISCUSSION EXCEPT TO ANSWER QUESTIONS AND SHALL NOT VOTE ON THE MATTER. ALL PROCEEDINGS RELATED TO CONFLICTS OF INTEREST ARE DOCUMENTED IN THE MEETING MINUTES OR AS OTHERWISE APPROPRIATE. ALL MEMBERS ARE REVIEWED ANNUALLY AND REQUIRED TO COMPLETE AND SUBMIT A WRITTEN ACKNOWLEDGEMENT AND DISCLOSURE.
FORM 990, PART VI, SECTION B, LINE 15	THE BOARD DETERMINES AND SETS THE EXECUTIVE DIRECTOR'S COMPENSATION ANNUALLY. THE DISCUSSION IS HELD WITHIN THE FINANCE COMMITTEE MEETING OF THE BOARD AND THE DECISION IS REPORTED TO THE BOARD FOR DISCUSSION AND APPROVAL. THE BASE WAGE IS DETERMINED AT HIRING BY THE BOARD AND SUBSEQUENT YEARS THE WAGE IS ADJUSTED BY THE SAME PERCENTAGE OF INCREASE OR DECREASE THE ENTIRE STAFF RECEIVES AS DETERMINED BY THE FINANCE COMMITTEE AND APPROVED BY THE BOARD. THE PROCESS WAS DOCUMENTED IN THE BOARD MEETING MINUTES. THIS PROCESS WAS LAST UNDERTAKEN IN JUNE 2016 FOR THE EXECUTIVE DIRECTOR, K. BYRNE. COMPENSATION FOR OTHER OFFICERS AND KEY EMPLOYEES GOES THROUGH A BOARD REVIEW EACH FISCAL YEAR AND WAS LAST UNDERTAKEN IN JUNE 2016.
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 XI, LINE 9:	CHANGE IN PENSION LIABILITY 115,019.
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.