2015-05-13T14:31:08-05:00 2014-06-30 411690382 Malloy Montague Karnowski Radosevich 5353 Wayzata Blvd Suite 410 Minneapolis MN 55416 990 2013-07-01 411886212 Higher Ground Academy HIGH 6516451000 1381 Marshall Ave St Paul MN 55104 William Wilson Executive Director 6516451000 2015-05-07 1 Thomas A Karnowski P00165389 9525450424 2013 2016-02-25 16:41:14Z William Wilson 1381 Marshall Ave St Paul MN 55104 9177649 0 X www.hgacademy.org X 1997 MN Provide educational programs for grades K-12 in compliance with Minnesota public education. 5 3 122 3 0 0 1053550 1038338 8295968 8139311 0 0 0 0 9349518 9177649 9050 3450 34477 35747 5041774 4945629 0 0 0 3654761 3766346 8740062 8751172 609456 426477 4820230 5342252 607113 702658 4213117 4639594 X To create socially committed, morally responsible, and ethnically diverse learning environment that values students individually and collectively. The goal is to encourage student's maximum intellectual and leadership development to meet 21st century standards of education through concerted preparation to pursue post secondary and post baccalaureate studies. It is intended that students graduating from Higher Ground Academy will be adequately prepared to assume leadership roles in their communities and in their fields of endeavor. 0 0 7318498 3450 8139311 The goal is to encourage student's maximum intellectual and leadership development to meet 21st century standards of education through concerted pre post baccalaureate studies. It is intended that students graduating from Higher Ground Academy will be adequately prepared to assume leadership roles in their communities and in their fields of endeavor. During the fiscal year ended June 30, 2014 the Academy served an estimated 712 students. 7318498 1 1 0 0 0 0 0 0 1 0 1 0 0 0 0 1 0 1 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 1 0 1 27 0 1 122 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 X 5 3 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 1 1 1 1 0 MN X William Wilson 6516451000 1381 Marshall Avenue Saint Paul MN 55104 Daniel McGrath Chair 1.00 X X 0 0 0 Obi Egwin Treasurer 1.00 X X 0 0 0 Dr Ismail Samatar Director 40.00 X 77485 0 22210 Samuel Yigzaw Director/School Director 40.00 1.00 X X 156960 0 19069 Robert Lyons Secretary 1.00 X X 0 0 0 Adulcadir Mohamud Board Member (resigned 2014) 40.00 X 85198 0 15244 Ahmed Yusuf Board Member (resigned 2014) 1.00 X 0 0 0 William Wilson Executive Director 40.00 X 163457 0 6482 483100 0 63005 2 0 1 0 Caravan Kids Catering 1185 North Concord St St Paul MN 55075 Food Service Catering 528988 Minnehaha Transportation 2507 Walnut Street Roseville MN 55113 Transportation Contractor 409204 Monarch Bus Company 101 East 101st St Ste 300 Hastings MN 55033 Transportation Contractor 161781 Cole's Maintenance Service 5913 Halifax Ave Brooklyn Center MN 55429 Custodial Contractor 141257 Beltz Kes Darling & Associates 22488 Chippendale Ave Farmington MN 55024 Finance Consultant 118608 6 935720 102618 1038338 Federal and State Sour 611710 8111969 8111969 Other Educational Purp 611710 27342 27342 8139311 9177649 8139311 0 0 3450 3450 35747 35747 449730 96591 353139 3411241 3046606 364635 250076 209915 40161 562174 366892 195282 272408 224617 47791 1500 1500 8730 8730 133268 133268 624573 461434 163139 238174 217550 20624 114262 94191 20071 1417404 1383771 33633 7260 7244 16 13271 13271 34408 34408 Transportation 600469 600469 Food 497694 497694 Miscellaneous 45253 28976 16277 Field Trips 30080 30080 8751172 7318498 1432674 0 3124312 4035593 50650 50650 1379933 961917 83871 81406 261071 48385 181464 212686 4820230 5342252 556463 652008 50650 50650 607113 702658 X 4031653 4426908 181464 212686 0 0 4213117 4639594 4820230 5342252 426477 0 X X 0 1 X 1 1 1 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 1 50650 50650 1 X 21806 21806 142171 33838 108333 97094 14547 82547 212686 X 9177763 1086263 1086263 8091500 1086149 1086149 9177649 8809673 1144650 1144650 7665023 1086149 1086149 8751172 Part IV, Line 1b: The organization holds funds related to scholarship's in a private-purpose trust fund. Part IV, Line 2b: The funds are held and recorded as cash and an escrow or custodial account liability. Part X, Line 2: The Academy is exempt from federal and state income taxes under Internal Revenue Code 501(c)(3). Both are subject to tax on income from any unrelated business. On July 1, 2009, the Academy adopted the recognition requirements for uncertain income tax positions as required by the Financial Accounting Standards Board (FASB) ASC 740-10 (formerly known as FASB Interpretation No. 48, Accounting for Uncertainty in Income Taxes), with no cumulative effect adjustment required. Income tax benefits are recognized for income tax positions taken or expected to be taken in a tax return, only when it is determined that the income tax position will more likely-than-not be sustained upon examination by taxing authorities. The Academy has analyzed tax positions taken for filing with the Internal Revenue Service and state jurisdiction where they operate. The Academy believes that income tax filing positions will be sustained upon examination and do not anticipate any adjustments that would result in a material adverse affect on their respective financial condition, results of operation or cash flows. Accordingly, the Academy has not recorded any reserves, or related accruals for interest and penalties for uncertain income tax positions at June 30, 2014. Part XI, Line 2d - Other Adjustments: Revenue reported by related party - Higher Ground Building Company Part XI, Line 4b - Other Adjustments: Rent received from related party netted in financial statements Part XII, Line 2d - Other Adjustments: Expenses reported by related party - Higher Ground Building Company Part XII, Line 4b - Other Adjustments: Rent paid to related party netted in financial statements 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 schools non-discrimination policy is included in school brochures and will be widely distributed. Schedule E, Part I, Line 6 The school receives state and federal aid for the purpose of educating students. X X 0 0 0 0 0 0 0 0 0 Samuel Yigzaw Director/School Director 156960 0 0 0 0 0 11838 0 7231 0 176029 0 0 0 William Wilson Executive Director 163457 0 0 0 0 0 0 0 6482 0 169939 0 0 0 Form 990, Part VI, Section B, line 11 A copy of the finished 990 report will be sent to the Executive Director and the School Director, who is on the board. An electronic copy will go to the key organization officer before it is mailed to the IRS. Form 990, Part VI, Section B, line 12c All Directors are required to annually sign a conflict of interest disclosure statement. Form 990, Part VI, Section B, line 15 The organization's Executive Director's salaries are determined by comparability data and approved by the board. Form 990, Part VI, Section C, line 19 The organization makes its governing documents, conflict of interest policy, and financial statements available to the public upon request. FORM 990, PART XI, LINE 2C: The Board assumes responsibilty for oversight of the audit of its financial statements and selection of an indendent accountant annually. This process has not changed from the prior year. FORM 990, PART VI, SECTION A, LINE 1B: Several members of the board are teachers at the Academy. Minnesota State Statute 124D.10 Subd. 4.(g) requires the board to have at least one employed or contracted teacher. RELATED ORGANIZATION COMPENSATION: Made an effort to obtain information on compensation, if any, was paid from a related organization. No response received and no other transactions noted. AUTHORIZER The Academy is required to have an Authorizer to monitor its operations in order to maintain its charter. The Academy's approved Authorizer during the fiscal year 2014 was the Concordia University. Higher Ground Building Co 1381 Marshall Avenue St Paul MN 55104 411933761 To lease real estate to its beneficiary organization Higher Ground Academy. MN 501(c)(3) Line 11a, I N/A 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 Higher Ground Building Company K 1086149 Lease Agreement