LOVEWORKS ACADEMY FOR VISUAL & PERFORMING ARTS: Form 990, tax year 2012
View the entire original 990 at ProPublica ↗
- Organization
- LOVEWORKS ACADEMY FOR VISUAL & PERFORMING ARTS (EIN 75-3155906)
- Tax period
- 2012-07-01 to 2013-06-30
- Filed
- 2014-05-13
- IRS object ID
- 201421339349302067
- Schema version
- 2012v2.1
- 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) |
|---|---|---|
| Timestamp | 2014-05-13T10:03:17-05:00 | Timestamp |
| Tax Period End Date | 2013-06-30 | TaxPeriodEndDate |
Preparer Firm PreparerFirm
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 410746749 | EIN |
Preparer Firm Business Name PreparerFirmBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | CLIFTONLARSONALLEN LLP | BusinessNameLine1 |
Preparer Firm US Address PreparerFirmUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 220 SOUTH SIXTH STREET SUITE 300 | AddressLine1 |
| City | MINNEAPOLIS | City |
| State | MN | State |
| ZIP Code | 55402 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990 | ReturnType |
| Tax Period Begin Date | 2012-07-01 | TaxPeriodBeginDate |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 753155906 | EIN |
Name Name
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | LOVEWORKS ACADEMY FOR VISUAL AND PERFORMING ARTS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Control | LOVE | NameControl |
| Phone | 7635226830 | Phone |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2225 ZENITH AVE N | AddressLine1 |
| City | GOLDEN VALLEY | City |
| State | MN | State |
| ZIP Code | 55422 | ZIPCode |
Officer Officer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | DAYA HARDING | Name |
| Title | BOARD CHAIR | Title |
| Phone | 7635226830 | Phone |
| Date Signed | 2014-05-05 | DateSigned |
| Authorize Third Party | 1 | AuthorizeThirdParty |
Preparer Preparer
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name | XIAOYAN LUO | Name |
| PTIN | P01305207 | PTIN |
| Phone | 6123764500 | Phone |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax Year | 2012 | TaxYear |
| Build TS | 2015-11-30 17:44:51Z | BuildTS |
Form 990 IRS990
| Field | Value | IRS element (for citing) |
|---|---|---|
| Name Of Principal Officer Person | TRELINSHEILA APRIL HARR | NameOfPrincipalOfficerPerson |
Address Principal Officer US AddressPrincipalOfficerUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 2225 ZENITH AVE N | AddressLine1 |
| City | GOLDEN VALLEY | City |
| State | MN | State |
| ZIP Code | 55422 | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Gross Receipts | 2444237 | GrossReceipts |
| Group Return For Affiliates | 0 | GroupReturnForAffiliates |
| Organization501c3 | X | Organization501c3 |
| Web Site | WWW.LOVEWORKSACADEMY.ORG | WebSite |
| Type Of Organization Corporation | X | TypeOfOrganizationCorporation |
| Year Formation | 2005 | YearFormation |
| State Legal Domicile | MN | StateLegalDomicile |
| Activity Or Mission Description | TO EDUCATE AND DEVELOP THE WHOLE CHILD MENTALLY, INTELLECTUALLY, PHYSICALLY AND ARTISTICALLY. | ActivityOrMissionDescription |
| Nbr Voting Members Governing Body | 7 | NbrVotingMembersGoverningBody |
| Nbr Independent Voting Members | 2 | NbrIndependentVotingMembers |
| Total Nbr Employees | 40 | TotalNbrEmployees |
| Total Nbr Volunteers | 20 | TotalNbrVolunteers |
| Total Gross UBI | 0 | TotalGrossUBI |
| Net Unrelated Business Txbl Income | 0 | NetUnrelatedBusinessTxblIncome |
| Contributions Grants Prior Year | 2420616 | ContributionsGrantsPriorYear |
| Contributions Grants Current Year | 2413214 | ContributionsGrantsCurrentYear |
| Program Service Revenue Prior Year | 12881 | ProgramServiceRevenuePriorYear |
| Program Service Revenue CY | 15961 | ProgramServiceRevenueCY |
| Investment Income Prior Year | 0 | InvestmentIncomePriorYear |
| Investment Income Current Year | 0 | InvestmentIncomeCurrentYear |
| Other Revenue Prior Year | 7914 | OtherRevenuePriorYear |
| Other Revenue Current Year | 15062 | OtherRevenueCurrentYear |
| Total Revenue Prior Year | 2441411 | TotalRevenuePriorYear |
| Total Revenue Current Year | 2444237 | TotalRevenueCurrentYear |
| Grants And Similar Amnts Prior Year | 0 | GrantsAndSimilarAmntsPriorYear |
| Grants And Similar Amnts CY | 0 | GrantsAndSimilarAmntsCY |
| Benefits Paid To Members Prior Year | 0 | BenefitsPaidToMembersPriorYear |
| Benefits Paid To Members CY | 0 | BenefitsPaidToMembersCY |
| Salaries Etc Prior Year | 1212282 | SalariesEtcPriorYear |
| Salaries Etc Current Year | 1293572 | SalariesEtcCurrentYear |
| Total Prof Fundrsng Exp Prior Year | 0 | TotalProfFundrsngExpPriorYear |
| Total Prof Fundrsng Exp CY | 0 | TotalProfFundrsngExpCY |
| Total Fundrsng Exp Current Year | 0 | TotalFundrsngExpCurrentYear |
| Other Expense Prior Year | 1353189 | OtherExpensePriorYear |
| Other Expenses Current Year | 1181722 | OtherExpensesCurrentYear |
| Total Expenses Prior Year | 2565471 | TotalExpensesPriorYear |
| Total Expenses Current Year | 2475294 | TotalExpensesCurrentYear |
| Revenues Less Expenses Prior Year | -124060 | RevenuesLessExpensesPriorYear |
| Revenues Less Expenses CY | -31057 | RevenuesLessExpensesCY |
| Total Assets BOY | 885852 | TotalAssetsBOY |
| Total Assets EOY | 411006 | TotalAssetsEOY |
| Total Liabilities BOY | 906101 | TotalLiabilitiesBOY |
| Total Liabilities EOY | 462312 | TotalLiabilitiesEOY |
| Net Assets Or Fund Balances BOY | -20249 | NetAssetsOrFundBalancesBOY |
| Net Assets Or Fund Balances EOY | -51306 | NetAssetsOrFundBalancesEOY |
| Mission Description | TO PROMOTE AND CLEARLY DEFINE HIGH EXPECTATIONS OF ALL LEARNERS, WHILE CONTINUOUSLY EVALUATING AND IMPROVING THE CURRICULUM AND TEACHING METHODS, IN ORDER TO HELP STUDENTS MEET AND EXCEED ACADEMIC GOALS. | MissionDescription |
| Significant New Program Services | 0 | SignificantNewProgramServices |
| Significant Change | 0 | SignificantChange |
| Expense | 2028028 | Expense |
| Grants | 0 | Grants |
| Revenue | 15961 | Revenue |
| Description | LOVEWORKS ACADEMY PROVIDES K-8 EDUCATION, EMPHASIZING A NURTURING ENVIRONMENT WITH A MULTIDISCIPLINARY APPROACH TO ACADEMICS. THE LIBERAL ARTS CURRICULA AND TEACHING METHODS ARE EVALUATED AND CONTINUOUSLY IMPROVED, HIGH EXPECTATIONS ARE CLEARLY DEFINED AND INTELLECTUAL RIGOR IS UTILIZED TO ADDRESS THE LEARNING NEEDS OF ALL LEARNERS. AVERAGE DAILY ENROLLMENT FOR THE YEAR ENDED JUNE 30, 2013 WAS 224. | Description |
| Total Program Service Expense | 2028028 | TotalProgramServiceExpense |
| Described In501 C3 | 1 | DescribedIn501C3 |
| Schedule B Required | 0 | ScheduleBRequired |
| Political Activities | 0 | PoliticalActivities |
| Lobbying Activities | 0 | LobbyingActivities |
| Subject To Proxy Tax | 0 | SubjectToProxyTax |
| Donor Advised Funds | 0 | DonorAdvisedFunds |
| Conservation Easements | 0 | ConservationEasements |
| Collections Of Art | 0 | CollectionsOfArt |
| Credit Counseling | 0 | CreditCounseling |
| Term Or Permanent Endowments | 0 | TermOrPermanentEndowments |
| Report Land Bldg Equip | 1 | ReportLandBldgEquip |
| Report Invest Oth Securities | 0 | ReportInvestOthSecurities |
| Report Prog Rel Invest | 0 | ReportProgRelInvest |
| Report Other Assets | 0 | ReportOtherAssets |
| Report Other Liabilities | 0 | ReportOtherLiabilities |
| Report Fin48 Footnote | 0 | ReportFin48Footnote |
| Independent Audit Financial Stmt | 1 | IndependentAuditFinancialStmt |
| Consolidated Audit Financial Stmt | 0 | ConsolidatedAuditFinancialStmt |
| School | 1 | School |
| Foreign Office | 0 | ForeignOffice |
| Foreign Activities | 0 | ForeignActivities |
| More Than5000 K To Organizations | 0 | MoreThan5000KToOrganizations |
| More Than5000 K To Individuals | 0 | MoreThan5000KToIndividuals |
| Professional Fundraising | 0 | ProfessionalFundraising |
| Fundraising Activities | 0 | FundraisingActivities |
| Gaming | 0 | Gaming |
| Hospital | 0 | Hospital |
| Grants To Organizations | 0 | GrantsToOrganizations |
| Grants To Individuals | 0 | GrantsToIndividuals |
| Schedule J Required | 0 | ScheduleJRequired |
| Tax Exempt Bonds | 0 | TaxExemptBonds |
| Excess Benefit Transaction | 0 | ExcessBenefitTransaction |
| Prior Excess Benefit Transaction | 0 | PriorExcessBenefitTransaction |
| Loan To Officer Or DQP | 0 | LoanToOfficerOrDQP |
| Grant To Related Person | 0 | GrantToRelatedPerson |
| Bsnss Rltnshp With Organization | 0 | BsnssRltnshpWithOrganization |
| Bsnss Rltnshp Thru Family Member | 0 | BsnssRltnshpThruFamilyMember |
| Officer Entity With Bsnss Rltnshp | 0 | OfficerEntityWithBsnssRltnshp |
| Deductible Non Cash Contributions | 0 | DeductibleNonCashContributions |
| Deductible Contributions Of Art | 0 | DeductibleContributionsOfArt |
| Terminated | 0 | Terminated |
| Partial Liquidation | 0 | PartialLiquidation |
| Disregarded Entity | 0 | DisregardedEntity |
| Related Entity | 0 | RelatedEntity |
| Related Org Controlled Entity | 0 | RelatedOrgControlledEntity |
| Transfers To Exempt Non Chrtbl Org | 0 | TransfersToExemptNonChrtblOrg |
| Activities Conducted Partnership | 0 | ActivitiesConductedPartnership |
| Schedule O Required | 1 | ScheduleORequired |
| Number Forms Transmitted With1096 | 4 | NumberFormsTransmittedWith1096 |
| Number W2 G Included | 0 | NumberW2GIncluded |
| Number Of Employees | 40 | NumberOfEmployees |
| Employment Tax Returns Filed | 1 | EmploymentTaxReturnsFiled |
| Unrelated Business Income | 0 | UnrelatedBusinessIncome |
| Foreign Financial Account | 0 | ForeignFinancialAccount |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTrans |
| Taxable Party Notification | 0 | TaxablePartyNotification |
| Non Deductible Contributions | 0 | NonDeductibleContributions |
| Quid Pro Quo Contributions | 0 | QuidProQuoContributions |
| Form8282 Property Disposed Of | 0 | Form8282PropertyDisposedOf |
| Funds To Pay Premiums | 0 | FundsToPayPremiums |
| Premiums Paid | 0 | PremiumsPaid |
| Indoor Tanning Services | 0 | IndoorTanningServices |
| Info In Schedule O Part VI | X | InfoInScheduleOPartVI |
| Nbr Voting Governing Body Members | 7 | NbrVotingGoverningBodyMembers |
| Number Independent Voting Members | 2 | NumberIndependentVotingMembers |
| Family Or Business Relationship | 0 | FamilyOrBusinessRelationship |
| Delegation Of Management Duties | 0 | DelegationOfManagementDuties |
| Changes To Organizing Docs | 0 | ChangesToOrganizingDocs |
| Material Diversion Or Misuse | 0 | MaterialDiversionOrMisuse |
| Members Or Stockholders | 1 | MembersOrStockholders |
| Election Of Board Members | 1 | ElectionOfBoardMembers |
| Decisions Subject To Approval | 0 | DecisionsSubjectToApproval |
| Minutes Of Governing Body | 1 | MinutesOfGoverningBody |
| Minutes Of Committees | 1 | MinutesOfCommittees |
| Officer Mailing Address | 0 | OfficerMailingAddress |
| Local Chapters | 0 | LocalChapters |
| Form990 Provided To Governing Body | 1 | Form990ProvidedToGoverningBody |
| Conflict Of Interest Policy | 1 | ConflictOfInterestPolicy |
| Annual Disclosure Covered Persons | 1 | AnnualDisclosureCoveredPersons |
| Regular Monitoring Enforcement | 1 | RegularMonitoringEnforcement |
| Whistleblower Policy | 1 | WhistleblowerPolicy |
| Document Retention Policy | 1 | DocumentRetentionPolicy |
| Compensation Process CEO | 1 | CompensationProcessCEO |
| Compensation Process Other | 0 | CompensationProcessOther |
| Investment In Joint Venture | 0 | InvestmentInJointVenture |
| States Where Copy Of Return Is Filed | MN | StatesWhereCopyOfReturnIsFiled |
| Upon Request | X | UponRequest |
The Books Are In Care Of TheBooksAreInCareOf
Name Business NameBusiness
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | SCHOOL BUSINESS SOLUTIONS | BusinessNameLine1 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Telephone Number | 6519176259 | TelephoneNumber |
Address US AddressUS
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 1821 UNIVERSITY AVENUE WEST SUITE | AddressLine1 |
| City | ST PAUL | City |
| State | MN | State |
| ZIP Code | 55104 | ZIPCode |
Form990 Part VII Section A Form990PartVIISectionA (10 entries)
| TitleTitle | Average Hours Per WeekAverageHoursPerWeek | Individual Trustee Or DirectorIndividualTrusteeOrDirector | OfficerOfficer | Reportable Comp From OrganizationReportableCompFromOrganization | Reportable Comp From Related OrgsReportableCompFromRelatedOrgs | Other CompensationOtherCompensation |
|---|---|---|---|---|---|---|
| DAYA HARDING | ||||||
| BOARD PRESIDENT/TEACHER | 40.00 | X | X | 26692 | 0 | 3581 |
| JULIET NORDIN MACHLER | ||||||
| BOARD SECRETARY/TEACHER | 40.00 | X | X | 29946 | 0 | 1946 |
| KIMBERLY DAVIS | ||||||
| BOARD TREASURER | 1.00 | X | X | 0 | 0 | 0 |
| PAM MOORE | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| KIM MOULZOLF | ||||||
| BOARD MEMBER/TEACHER | 40.00 | X | 29921 | 0 | 0 | |
| GERALD SHEPARD | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| CARRIE JOHNSON | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| STACY JONES | ||||||
| BOARD MEMBER | 1.00 | X | 0 | 0 | 0 | |
| TRELINSHEILA APRIL HARRISON | ||||||
| SCHOOL DIRECTOR | 40.00 | X | 54400 | 0 | 3437 | |
| LASONYA JOHNSON | ||||||
| OFFICE MANAGER | 40.00 | X | 34744 | 0 | 2876 | |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Reportable Comp From Org | 175703 | TotalReportableCompFromOrg |
| Total Reportable Comp Frm Rltd Orgs | 0 | TotalReportableCompFrmRltdOrgs |
| Total Other Compensation | 11840 | TotalOtherCompensation |
| Number Individuals GT100 K | 0 | NumberIndividualsGT100K |
| Formers Listed | 0 | FormersListed |
| Total Comp GT150 K | 0 | TotalCompGT150K |
| Compensation From Other Sources | 0 | CompensationFromOtherSources |
Contractor Compensation ContractorCompensation (2 entries)
| Address Line1AddressOfContractor/AddressUS/AddressLine1 | CityAddressOfContractor/AddressUS/City | StateAddressOfContractor/AddressUS/State | ZIP CodeAddressOfContractor/AddressUS/ZIPCode | Description Of ServicesDescriptionOfServices | CompensationCompensation |
|---|---|---|---|---|---|
| METRO TRANSIT | |||||
| 8260 HICKORY ST NE | FRIDLEY | MN | 55432 | STUDENT BUSING | 330285 |
| BLUE BELL | |||||
| 1415 MENDOTA HEIGHTS ROAD | MENDOTA HEIGHTS | MN | 55120 | FOOD SERVICE | 102771 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Number Of Contractors GT100 K | 2 | NumberOfContractorsGT100K |
| Government Grants | 2408214 | GovernmentGrants |
| All Other Contributions | 5000 | AllOtherContributions |
| Total Contributions | 2413214 | TotalContributions |
Program Service Revenue ProgramServiceRevenue (3 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | Related Or Exempt Function IncomeRelatedOrExemptFunctionIncome | ExclusionExclusionAmount |
|---|---|---|---|---|
| FEES FROM PATRONS | 611710 | 9620 | 9620 | |
| FOOD SERVICE REVENUE | 611710 | 3858 | $3,858 | |
| TUITION | 611710 | 2483 | 2483 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Revenue | 15961 | TotalProgramServiceRevenue |
Other Revenue Misc OtherRevenueMisc (2 entries)
| DescriptionDescription | Business CodeBusinessCode | Total Revenue ColumnTotalRevenueColumn | ExclusionExclusionAmount |
|---|---|---|---|
| JUDGEMENT REVENUE | 900099 | 10353 | $10,353 |
| MISCELLANEOUS REVENUE | 900099 | 4709 | $4,709 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Other Revenue | 15062 | TotalOtherRevenue |
Total Revenue TotalRevenue
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Revenue Column | 2444237 | TotalRevenueColumn |
| Related Or Exempt Function Income | 12103 | RelatedOrExemptFunctionIncome |
| Unrelated Business Revenue | 0 | UnrelatedBusinessRevenue |
| Exclusion | $18,920 | ExclusionAmount |
Comp Current Officers Directors CompCurrentOfficersDirectors
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 123001 | Total |
| Program Services | 62156 | ProgramServices |
| Management And General | 60845 | ManagementAndGeneral |
Comp Disqual Persons CompDisqualPersons
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 5579 | Total |
| Program Services | 5579 | ProgramServices |
Other Salaries And Wages OtherSalariesAndWages
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 936378 | Total |
| Program Services | 776465 | ProgramServices |
| Management And General | 159913 | ManagementAndGeneral |
Pension Plan Contributions PensionPlanContributions
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 58607 | Total |
| Program Services | 50426 | ProgramServices |
| Management And General | 8181 | ManagementAndGeneral |
Other Employee Benefits OtherEmployeeBenefits
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 87096 | Total |
| Program Services | 37775 | ProgramServices |
| Management And General | 49321 | ManagementAndGeneral |
Payroll Taxes PayrollTaxes
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 82911 | Total |
| Program Services | 59310 | ProgramServices |
| Management And General | 23601 | ManagementAndGeneral |
Fees For Services Accounting FeesForServicesAccounting
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 53398 | Total |
| Management And General | 53398 | ManagementAndGeneral |
Fees For Services Other FeesForServicesOther
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 180763 | Total |
| Program Services | 125114 | ProgramServices |
| Management And General | 55649 | ManagementAndGeneral |
Office Expenses OfficeExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 220222 | Total |
| Program Services | 207232 | ProgramServices |
| Management And General | 12990 | ManagementAndGeneral |
Occupancy Occupancy
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 344141 | Total |
| Program Services | 344141 | ProgramServices |
Travel Travel
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 328943 | Total |
| Program Services | 328943 | ProgramServices |
Conferences Meetings ConferencesMeetings
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 9517 | Total |
| Program Services | 8952 | ProgramServices |
| Management And General | 565 | ManagementAndGeneral |
Depreciation Depletion DepreciationDepletion
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 16041 | Total |
| Program Services | 10226 | ProgramServices |
| Management And General | 5815 | ManagementAndGeneral |
Insurance Insurance
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 7972 | Total |
| Program Services | 7972 | ProgramServices |
Other Expenses OtherExpenses (2 entries)
| DescriptionDescription | TotalTotal | Management And GeneralManagementAndGeneral | Program ServicesProgramServices |
|---|---|---|---|
| DUES, MEMBERSHIPS, LIC | 16988 | 16988 | |
| CAPITAL OUTLAY | 3737 | 3737 |
Total Functional Expenses TotalFunctionalExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total | 2475294 | Total |
| Program Services | 2028028 | ProgramServices |
| Management And General | 447266 | ManagementAndGeneral |
| Fundraising | 0 | Fundraising |
Accounts Receivable AccountsReceivable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 801139 | BOY |
| EOY | 345515 | EOY |
Prepaid Expenses Deferred Charges PrepaidExpensesDeferredCharges
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 7346 | BOY |
| EOY | 4165 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Land Buildings Equipment Basis | 237636 | LandBuildingsEquipmentBasis |
| Land Bldg Equipment Accum Deprec | 176310 | LandBldgEquipmentAccumDeprec |
Land Buildings Equipment Basis Net LandBuildingsEquipmentBasisNet
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77367 | BOY |
| EOY | 61326 | EOY |
Total Assets TotalAssets
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 885852 | BOY |
| EOY | 411006 | EOY |
Accounts Payable Accrued Expenses AccountsPayableAccruedExpenses
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 291101 | BOY |
| EOY | 227873 | EOY |
Unsecured Notes Loans Payable UnsecuredNotesLoansPayable
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 615000 | BOY |
| EOY | 234439 | EOY |
Total Liabilities TotalLiabilities
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 906101 | BOY |
| EOY | 462312 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Do Not Follow SFAS117 | X | DoNotFollowSFAS117 |
Cap Stck Trst Prin Current Funds CapStckTrstPrinCurrentFunds
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -97616 | BOY |
| EOY | -112632 | EOY |
Paid In Cap Srpls Land Bldg Eqp Fund PaidInCapSrplsLandBldgEqpFund
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 77367 | BOY |
| EOY | 61326 | EOY |
Retained Earnings Endowment Etc RetainedEarningsEndowmentEtc
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 0 | BOY |
| EOY | 0 | EOY |
Total Net Assets Fund Balances TotalNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | -20249 | BOY |
| EOY | -51306 | EOY |
Total Liab Net Assets Fund Balances TotalLiabNetAssetsFundBalances
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | 885852 | BOY |
| EOY | 411006 | EOY |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Reconcilation Revenue Expenses | -31057 | ReconcilationRevenueExpenses |
| Reconcilation Other Changes | 0 | ReconcilationOtherChanges |
| Info In Schedule O Part XII | X | InfoInScheduleOPartXII |
| Method Of Accounting Other | X | MethodOfAccountingOther |
| Accountant Compile Or Review | 0 | AccountantCompileOrReview |
| FS Audited | 1 | FSAudited |
FS Audited Basis FSAuditedBasis
| Field | Value | IRS element (for citing) |
|---|---|---|
| Financial Statement Separate | X | FinancialStatementSeparate |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Audit Committee | 1 | AuditCommittee |
| Federal Grant Audit Required | 0 | FederalGrantAuditRequired |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| School170b1 Aii | X | School170b1Aii |
Schedule D IRS990ScheduleD
Equipment Equipment
| Field | Value | IRS element (for citing) |
|---|---|---|
| Other Cost Or Other Basis | 237636 | OtherCostOrOtherBasis |
| Depreciation | 176310 | Depreciation |
| Book Value | 61326 | BookValue |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Of Book Value Land Buildings | 61326 | TotalOfBookValueLandBuildings |
| Tot Revenue Etc Audited Fincl Stmt | 2433884 | TotRevenueEtcAuditedFinclStmt |
| Revenue Not Rptd F990 | 0 | RevenueNotRptdF990 |
| Revenue Subtotal | 2433884 | RevenueSubtotal |
| Other Revenues Not Included | 10353 | OtherRevenuesNotIncluded |
| Revenue Not Rptd On Fin Stmt | 10353 | RevenueNotRptdOnFinStmt |
| Total Revenue Per Form990 | 2444237 | TotalRevenuePerForm990 |
| Tot Expenses Etc Audited Fincl Stmt | 2459253 | TotExpensesEtcAuditedFinclStmt |
| Expenses Not Rptd F990 | 0 | ExpensesNotRptdF990 |
| Expenses Subtotal | 2459253 | ExpensesSubtotal |
| Other Expenses Not Included | 16041 | OtherExpensesNotIncluded |
| Expenses Not Rptd On Fin Stmt | 16041 | ExpensesNotRptdOnFinStmt |
| Total Expenses Per Form990 | 2475294 | TotalExpensesPerForm990 |
Form990 Schedule D Part XIII Form990ScheduleDPartXIII (2 entries)
| IdentifierIdentifier | ExplanationExplanation |
|---|---|
| PART XI, LINE 4B - OTHER ADJUSTMENTS: | JUDGEMENT REVENUE 10,353. |
| PART XII, LINE 4B - OTHER ADJUSTMENTS: | DEPRECIATION EXPENSE 16,041. |
Schedule E IRS990ScheduleE
| Field | Value | IRS element (for citing) |
|---|---|---|
| Nondiscriminatory Policy Stmt | 1 | NondiscriminatoryPolicyStmt |
| Policy Statement In Brochures Etc | 1 | PolicyStatementInBrochuresEtc |
| Policy Publ Via Broadcast Media | 1 | PolicyPublViaBroadcastMedia |
| Maint Racial Composition Records | 1 | MaintRacialCompositionRecords |
| Maint Scholarships Records | 1 | MaintScholarshipsRecords |
| Maint Copies Of Brochures Etc | 1 | MaintCopiesOfBrochuresEtc |
| Maint Copies Of All Solicitations | 1 | MaintCopiesOfAllSolicitations |
| Discriminate Race Students Rights | 0 | DiscriminateRaceStudentsRights |
| Discriminate Race Admiss Policies | 0 | DiscriminateRaceAdmissPolicies |
| Discriminate Race Emplmn Faculty | 0 | DiscriminateRaceEmplmnFaculty |
| Discriminate Race Scholarships | 0 | DiscriminateRaceScholarships |
| Discriminate Race Educ Policies | 0 | DiscriminateRaceEducPolicies |
| Discriminate Race Use Of Fclts | 0 | DiscriminateRaceUseOfFclts |
| Discriminate Race Athletic Prog | 0 | DiscriminateRaceAthleticProg |
| Discriminate Race Other Acty | 0 | DiscriminateRaceOtherActy |
| Government Financial Aid Received | 1 | GovernmentFinancialAidReceived |
| Government Financial Aid Revoked | 0 | GovernmentFinancialAidRevoked |
| Compliance With Rev Proc7550 | 1 | ComplianceWithRevProc7550 |
Form990 Schedule E Part II Form990ScheduleEPartII (2 entries)
| IdentifierIdentifier | Return ReferenceReturnReference | ExplanationExplanation |
|---|---|---|
| EXPLANATION OF NONDISCRIMINATORY POLICY PUBLICATION | SCHEDULE E, PART I, LINE 3 | THE POLICY IS COMMUNICATED IN THE HANDBOOK AND ENROLLMENT BROCHURE AS WELL AS BROADCAST MEDIA. |
| EXPLANATION OF GOVERNMENT FINANCIAL ASSISTANCE | SCHEDULE E, PART I, LINE 6 | THE SCHOOL RECEIVES FEDERAL AND STATE FUNDING. |
Schedule O IRS990ScheduleO
General Explanation GeneralExplanation (7 entries)
| Return ReferenceReturnReference | ExplanationExplanation | IdentifierIdentifier |
|---|---|---|
| FORM 990, PART VI, SECTION A, LINE 6 | THE SCHOOL HAS TWO CLASSES OF MEMBERSHIP: PARENT(S)/LEGAL GUARDIAN(S) OF ENROLLED STUDENTS AND EMPLOYEE MEMBERS. | |
| FORM 990, PART VI, SECTION A, LINE 7A | THE SCHOOL'S MEMBERS ELECT THE BOARD OF DIRECTORS AT THE ANNUAL MEETING. | |
| FORM 990, PART VI, SECTION B, LINE 11 | THE FORM 990 WAS PREPARED BY AN INDEPENDENT ACCOUNTING FIRM. THE BOARD OF DIRECTORS/SCHOOL MANAGEMENT WILL REVIEW THE FORM 990 PRIOR TO FILING WITH THE IRS WITHIN 72 HOURS AFTER RECEIPT. COPIES WILL BE MADE AND PRESENTED VIA EMAIL OR IN PERSON TO ALL MEMBERS OF THE BOARD AND TO MANAGEMENT. ANY CHANGES TO BE MADE OR ADDRESSED IN THE FISCAL RESPONSIBILITIES OF THE SCHOOL WILL BE PROPOSED BY THE NEXT BOARD MEETING. | |
| FORM 990, PART VI, SECTION B, LINE 12C | THE SCHOOL'S CONFLICT OF INTEREST POLICY COVERS DIRECTORS, OFFICERS, AND EMPLOYEES WITH THE POWER TO INFLUENCE ACTIONS UNDERTAKEN. ALL COVERED INDIVIDUALS ARE REQUIRED TO SUBMIT AN ANNUAL DISCLOSURE FORM. ONGOING DISCLOSURES OF POTENTIAL CONFLICTS SHALL BE REPORTED TO THE CEO OR THE BOARD CHAIR, WHO WILL BRING THE MATTER TO THE ATTENTION OF THE BOARD OR A DULY CONSTITUTED COMMITTEE THEREOF TO DETERMINE IF A CONFLICT EXISTS. TRANSACTIONS WITH CONFLICTS OF INTEREST MAY BE UNDERTAKEN IF THE CONFLICT IS FULLY DISCLOSED, THE CONFLICTED INDIVIDUAL IS EXCLUDED FROM THE DISCUSSION AND APPROVAL OF THE TRANSACTION, A COMPETITIVE BID OR COMPARABLE VALUATION EXISTS, AND THE BOARD/COMMITTEE HAS DETERMINED THAT THE TRANSACTION IS IN THE BEST INTEREST OF THE SCHOOL. ALL PROCEEDINGS RELATING TO CONFLICTS OF INTEREST WILL BE RECORDED IN THE MEETING MINUTES. | |
| FORM 990, PART VI, SECTION B, LINE 15A | THE SCHOOL DETERMINES THE SCHOOL OFFICERS' COMPENSATION BASED ON MARKET RESEARCH. THE BOARD OF DIRECTORS REVIEWS AND APPROVES MANAGEMENT COMPENSATION, INCLUDING INCREASED PROPOSALS. COMPARABILITY DATA AND SURVEYS OF OTHER ORGANIZATIONS HAVE BEEN USED IN THE PAST. ANOTHER OPTION THE BOARD WOULD USE IS A REVIEW OF FORM 990'S FROM OTHER SIMILAR SIZED ORGANIZATIONS. THE PROCESS AND DECISION ARE CONDUCTED AND SUBSTANTIATED WITH MEETING MINUTES, WRITTEN EMPLOYMENT CONTRACTS AND A WRITTEN POLICY. THIS PROCESS HAS LAST TAKEN PLACE IN 2013 FOR THE CURRENT MANAGEMENT TEAM, TRELINSHEILA APRIL HARRISON AND LASONYA JOHNSON, SCHOOL DIRECTOR AND OFFICE MANAGER, RESPECTIVELY. | |
| 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 XII, LINE 1 | 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. | EXPLANATION FOR OTHER METHOD OF ACCOUNTING |